PENGARUH KEPEMILIKAN MANAJERIAL, KOMITE AUDIT DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Periode 2014 - 2016)

QHOIYIMAH, SYITI NUR (2018) PENGARUH KEPEMILIKAN MANAJERIAL, KOMITE AUDIT DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Periode 2014 - 2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine and assess the effect on managerial ownership, audit committee and sales growth to tax avoidance (empirical study of various industrial sector manufacturing companies listed in Indonesia Stock Exchange period 2014 – 2016). Tax avoidance as measured by the effective cash tax rate (CETR). The population in the study amounted to 40 various industrial sector manufacturing companies until 2016. The sample used as many as 11 companies with purposive sampling technique. The data used in this study are secondary data from the official website of Indonesia Stock Exchange and the website of each company. Data analysis techniques used SPSS 20. The result of this study showed that mangerial ownership and sales growth have an effect on tax avoidance. While audit committee has no effect on tax avoidance. Keywords: Managerial Ownership, Audit Committe, Sales Growth, Tax Avoidance Penelitian ini bertujuan untuk menguji dan mengkaji Pengaruh Kepemilikan Manajerial, Komite Audit dan Sales Growth terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri yang terdaftar di BEI Tahun 2014 – 2016). Penghindaran pajak diukur dengan Cash Effect Tax Rate (CETR). Populasi dalam penelitian ini berjumlah 40 perusahaan manufaktur sektor aneka industri sampai dengan tahun 2016. Sampel yang digunakan sebanyak 11 perusahaan manufaktur sektor aneka industri dengan pengambilan sampel menggunakan teknik purposive sampling. Data dalam penelitian ini adalah data sekunder yang diambil dari situs resmi Bursa Efek Indonesia dan website masingmasing perusahaan. Data dianalisis dengan menggunakan SPSS 20. Hasil penelitian ini menunjukkan bahwa kepemilikan manajerial dan sales growth berpengaruh terhadap penghindaran pajak. Sedangkan komite audit tidak berpengaruh terhadap penghindaran pajak. Kata Kunci: Kepemilikan Manajerial, Komite Audit, Sales Growth, Penghindaran Pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 407
Call Number: SE/32/18/475
NIM: 43214110030
Uncontrolled Keywords: Kepemilikan Manajerial, Komite Audit, Sales Growth, Penghindaran Pajak.
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
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 10 Dec 2018 04:34
Last Modified: 07 Jan 2019 06:02
URI: http://repository.mercubuana.ac.id/id/eprint/45940

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