PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012-2017)

SISWOYO, EDI (2019) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research based on the increase of business competitive power that corporate has to compete and reach their main purpose, included annual corporate profit. Tax is an enforceable contribution for the government’s support and also decrease corporate profit at once, so that they being suspected tax avoidance doer. Good Corporate Governance is applied for minimize tax avoidance efforts by management and responsibility efforts for stakeholder and shareholder as well. This research aims to examine the influence of board of independent commissioner percentage, audit committee, and audit quality to tax avoidance partially and simultaneously. The test result shows that variable institutional ownership, board of independent commissioner, and audit commitee, take effect simultaneously againts tax avoidance. From the result of the analysis of partially explains that variable institutional ownership, has significant effect on tax avoidance, board of independent commissioner percentage do not effect significantly to tax avoidance, while audit committe has significant effect on tax avoidance. Keywords: Tax Avoidance, Good Corporate Governance, institutional ownership, board of independent commissioner, and audit commitee Penelitian ini dilakukan atas dasar peningkatan daya saing bisnis yang mengharuskan perusahaan berkompetisi dan meningkatkan pencapaian perusahaan, termasuk termasuk didalamnya adalah laba perusahaan. Pajak merupakan iuran wajib yang harus dibayarkan perusahaan kepada pemerintah dan sekaligus mengurangi perolehan laba, sehingga diindikasikan perusahaan melakukan penghindaran pajak dengan keleluasaan sistem pemungutan pajak self assesment. Salah satu upaya dalam meminimalisir tindakan penghindaran pajak oleh pihak perusahaan adalah dengan Good Corporate Governance (GCG) yang mana juga merupakan wujud tanggung jawab kepada pemegang saham maupun pihak lain. Penelitian ini memiliki tujuan untuk menjelaskan dan mengetahui signifikansi kepemilikan institusional, persentase dewan komisaris independen, dan jumlah komite audit secara simultan maupun parsial terhadapa tax avoidance (penghindaran pajak). Hasil penelitian diketahui secara simultan variabel kepemilikan institusional, persentase dewan komisaris independen, dan jumlah komite audit perusahaan berpengaruh secara signifikan terhadap penghindaran pajak, sedangkan secara parsial didapatkan kepemilikan institusional berpengaruh signifikan terhadap tax avoidance, dan persentase dewan komisaris independen tidak berpengaruh terhadap tax avoidance. Sedangkan komite audit berpengaruh signifikan positif terhadap tax avoidance. Kata kunci : Tax avoidance, Good Corporate Governance kepemilikan institusional, persentase dewan komisaris independen, dan jumlah komite audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 185
NIM: 43216110203
Uncontrolled Keywords: Tax avoidance, Good Corporate Governance kepemilikan institusional, persentase dewan komisaris independen, dan jumlah komite audit
Subjects: 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 > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
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 > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
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 > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 11 Dec 2019 04:23
Last Modified: 07 Jan 2020 06:46
URI: http://repository.mercubuana.ac.id/id/eprint/52742

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