PENGARUH CORPORATE GOVERNANCE, INSENTIF MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (STUDI EMPIRIK PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 – 2017)

AMALIA, RIZKI (2019) PENGARUH CORPORATE GOVERNANCE, INSENTIF MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (STUDI EMPIRIK PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 – 2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to examine the influence of Corporate Governance, Managerial Incentives and Company Size of Tax Avoidance (Empirical Study on Basic Industrial and Chemical Manufacturing Sub Companies Listed on Indonesia Stock Exchange in 2014-2017). The sample in this research many 65 of the 11 companies criteria sampling. Sampling technique in this research that used was purposive sampling method. The result of this research showed that : Corporate Governance was significant positive influence on tax avoidance, Managerial Incentives was significant positive influence on tax avoidance, and Company Size was not significant influence on tax avoidance. Keywords : Corporate Governance , Managerial Incentives , Size , Tax Avoidance Penelitian ini bertujuan untuk menguji pengaruh Corporate Governance, Insentif Manajerial dan Ukuran Perusahan terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2014-2017). Sampel dalam penelitian ini sebanyak 65 dari 11 perusahaan yang memenuhi kriteria. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Hasil penelitian ini menunjukan bahwa : Corporate Governance berpengaruh signifikan positif terhadap Tax Avoidance, Insentif Manajerial berpengaruh signifikan positif terhadap Tax Avoidance, dan Ukuran Perusahaan tidak berpengaruh terhadap Tax Avoidance. Kata kunci: Corporate Governance, Insentif Manajerial, Ukuran Perusahaan, Tax Avoidance

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 814
NIM/NIDN Creators: 43215010162
Uncontrolled Keywords: Corporate Governance, Insentif Manajerial, Ukuran Perusahaan, Tax Avoidance
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 02 Jul 2019 03:27
Last Modified: 27 Sep 2022 02:25
URI: http://repository.mercubuana.ac.id/id/eprint/49306

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