PENGARUH PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE DAN EARNINGS MANAGEMENT TERHADAP AGRESIVITAS TAX AVOIDANCE (Studi Negara ASEAN 2014-2016)

NGIU, BAYU PRATAMA (2018) PENGARUH PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE DAN EARNINGS MANAGEMENT TERHADAP AGRESIVITAS TAX AVOIDANCE (Studi Negara ASEAN 2014-2016). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aimed to examine : 1) The effect of Good Corporate Governance on tax avoidance aggressiveness, 2) The Effect of Earnings Management on tax avoidance aggressiveness. Empirical studies on ASEAN Country. The populations in this research were non-financial sector companies in ASEAN (Indonesian, Malaysian ,Singapore, Philippines, Thailand, and Vietnam) as the members of ASEAN CG Scorecard members assesment 2014 in the period 2014-2016. By using purpose sampling method obtained 108 sample with size, ROA and county as the variable control. The result shows that : 1) Good Corporate Governance has effect on tax avoidance aggressiveness, 2) Earnings Management has no effect on tax avoidance aggressiveness , 3) Size and country has effect on tax avoidance aggressiveness, 5) ROA has no effect on tax avoidance aggressiveness. Keywords : Good Corporate Governance, Earnings Management, Size, ROA and Country Penelitian ini bertujuan untuk menguji : 1) Pengaruh Penerapan Prinsipprinsip Good Corporate Governance terhadap Agresivitas Tax Avoidance, 2) Pengaruh Earnings Management terhadap Agresivitas Tax Avoidance, studi Negara ASEAN. Populasi dalam penelitian ini adalah perusahaan non-perbankan di 5 negara ASEAN (Indonesia, Malaysia, Singapura, Philippine, Thailand, Vietnam) yang menjadi anggota ASEAN CG scorecard assesment 2014. Periode yang digunakan adalah tahun 2014-2016. Sampel yang diperoleh dengan metode purposive sampling adalah sebanyak 108 data, dengan Size, ROA, dan Country sebagai variabel kontrol. Hasil pengujian stastistik menunjukkan bahwa : 1). Penerapan prinsipprinsip Good Corporate Governance berpengaruh signifikan terhadap agresivitas tax avoidance, 2). Earnings Management tidak berpengaruh signifikan terhadap agresivitas tax avoidance , 3). Size, dan Country berpengaruh signifikan terhadap agresivitas tax avoidance, 4). ROA berpengaruh signifikan terhadap agresivitas tax avoidance. Kata Kunci : Good Corporate Governance, Earnings Management, Size, ROA dan Country

Item Type: Thesis (S2)
Call Number CD: CD/555. 18 023
NIM: 55515110052
Uncontrolled Keywords: Good Corporate Governance, Earnings Management, Size, ROA dan Country
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
300 Social Science/Ilmu-ilmu Sosial > 340 Law/Ilmu Hukum > 343 Military, Defense, Public Property, Public Finance, Tax, Trade (Commerce), Industrial Law/Militer, Pertahanan, Properti Publik, Keuangan Publik, Perpajakan, Perdagangan (Perdagangan), Hukum Industri
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Virda Syifa
Date Deposited: 16 Oct 2018 04:12
Last Modified: 07 Nov 2018 04:35
URI: http://repository.mercubuana.ac.id/id/eprint/45062

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