PENGARUH KEPEMILIKAN KELUARGA,CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Industri Barang dan Konsumsi yang Terdaftar di BEI Tahun 2013-2017)

ROHIM, ABDUL (2019) PENGARUH KEPEMILIKAN KELUARGA,CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Industri Barang dan Konsumsi yang Terdaftar di BEI Tahun 2013-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of family ownership, corporate governance, and corporate social responsibility on tax avoidance (empirical studies on goods and consumption companies listed on the Indonesian Stock Exchange in 2013-2017). The sample in this study were 65 out of 13 companies that met the criteria. The sampling technique used in this study was purposive sampling method. The results of this study indicate that (1) family ownership has a significant effect on tax avoidance (2) corporate governance that is proxied by the audit committee has a significant negative effect on tax avoidance (3) corporate social responsibility (CSR) does not affect tax avoidance. Keywords: family ownership, corporate governance, corporate social responsibility, tax avoidance. Penelitian ini bertujuan untuk menguji pengaruh kepemilikan keluarga, corporate governance, dan corporate social responsibility terhadap tax avoidance (studi empiris pada perusahaan barang dan konsumsi yang terdaftar di BEI pada tahun 2013-2017). Sampel dalam penelitian ini sebanyak 65 dari 13 perusahaan yang memenuhi kriteria. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Hasil dari penelitian ini menunjukan bahwa (1) kepemilikan keluarga berpengaruh signifikan terhadap tax avoidance (2) corporate governance yang diproksikan komite audit berpengaruh negative secara signifikan terhadap tax avoidance (3) corporate social responsibility (csr) tidak berpengaruh terhadap tax avoidance. Kata kunci : kepemilikan keluarga, corporate governance , Corporate social responsibility, tax avoidance.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 250
NIM: 43214110001
Uncontrolled Keywords: kepemilikan keluarga, corporate governance , Corporate social responsibility, tax avoidance.
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 > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
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 > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 03 Dec 2019 03:41
Last Modified: 10 Jan 2020 01:55
URI: http://repository.mercubuana.ac.id/id/eprint/52501

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