PENGARUH KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia tahun 2012-2016).

PUTRI, FATTIMAH ANGRENGGANI (2018) PENGARUH KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia tahun 2012-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is to know of the effect of committee audit, institutional ownership and fiscal loss compensation to tax avoidance. The population in this study was manufacturing companies registered in BEI 2012-2016. The sample used in 11 companies within 5 years of observation. The research was based on method are purposive sampling. The total of sample in this research was 50 of Annual Report. Hypotical testing in this study was using multiple regression analysis techniques. The results showed that Audit Committee had a significant had no effect on the Tax Avoidance. Nevertheless, institutional ownership and fiscal loss compensation had a significant influence to Tax Avoidance. Keyword: Audit Committee, institutional ownership, fiscal loss compensation, Tax Avoidance. Penelitian ini untuk mengetahui pengaruh komite audit, kepemilikan institusional dan kompensasi rugi fiskal terhadap penghindaran pajak. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI pada tahun 2012-2016. Sampel yang digunakan penelitian ini adalah 11 perusahaan dengan pengamatan selama 5 tahun. Penelitian ini berdasarkan metode purposeive sampling. Total sampel penelitian ini adalah 55 laporan tahunan. Pengujian hipotesis dalam penelitian ini menggunakan teknik regresi berganda. Hasil penelitian ini menunjukkan bahwa komite audit tidak berpengaruh terhadap penghindaran pajak, sedangkan kepemilikan institusional dan kompensasi rugi fiskal berpengaruh terhadap penghindaran pajak. Kata Kunci : Komite Audit, Kepemilikan Institusional, Kompensasi Rugi Fiskal, Penghindaran Pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 033
NIM: 43214010208
Uncontrolled Keywords: Komite Audit, Kepemilikan Institusional, Kompensasi Rugi Fiskal, Penghindaran Pajak.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.2 Acquisitions and Collection Developtment/Akuisisi dan Pengembangan Koleksi Perpustakaan > 025.26 Acquisition Through Exchange, Gift, Deposit/Akuisisi Melalui Bursa, Hadiah, Deposito
200 Religion/Agama > 290 Other Religions/Agama Selain Kristen > 297 Agama Islam/Islam > 297.4 Islamic law/Hukum Islam > 297.43 Muamalat/Muamalat > 297.433 Lease, Borrow-borrow, Labor, Bank, Usury, Insurance/Sewa-menyewa; Pinjam-meminjam; Perburuhan; Bank; Riba; Asuransi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.25 Exchanges/Bursa
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 03 Sep 2018 09:20
Last Modified: 22 Sep 2018 03:15
URI: http://repository.mercubuana.ac.id/id/eprint/44384

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