WIDIYANTORO, DENY (2020) PENGARUH KARATERISTIK BOARD OF DIRECTOR TERHADAP PENGHINDARAN PAJAK (Studi Kasus pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Jakarta Tahun 2015-2017). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study analyzes the effect of board of director characteristics on tax avoidance in manufacturing sector companies indexed on the Indonesia Stock Exchange from 2015 to 2017, which are proxied by variables of foreign nationality, variations in age levels, gender diversity and risk taking. This research is based on secondary data from the company's annual reports through the official website of the Indonesia Stock Exchange and the official websites of related companies. The number of companies studied was 56 out of 155 companies by purposive sampling and the observations made were for 2015 to 2017 so that 168 samples were obtained. Data were analyzed using path analysis with Eviews application. The research result states that the risk taking variable has a significant positive effect on tax avoidance. Keywords: Characteristics, Foreign Nationality, Age Variation, Gender Diversity, Risk Taking, Tax Avoidance. Penelitian ini menganalisis pengaruh karakteristik Board of Director terhadap penghindaran pajak pada perusahaan sektor manufaktur yang terindeks di Bursa Efek Indonesia dari tahun 2015 hingga 2017, yang diproksikan oleh variabel kebangsaan asing, variasi tingkat umur, diversitas gender dan pengambilan risiko. Penelitian ini didasarkan pada data sekunder dari laporan tahunan perusahaan melalui situs resmi Bursa Efek Indonesia dan situs resmi perusahaan terkait. Jumlah perusahaan yang diteliti adalah 56 dari 155 perusahaan dengan cara purposive sampling dan observasi yang dilakukan selama tahun 2015 hingga 2017 sehingga diperoleh 168 sampel. Data dianalisis menggunakan analisis jalur dengan aplikasi Eviews. Hasil penelitian menyatakan bahwa variabel pengambilan risiko berpengaruh positif signifikan terhadap penghindaran pajak. Kata Kunci: Karakteristik, Kebangsaan Asing, Variasi Umur, diversitas gender, Pengambilan Risiko, Penghindaran Pajak.
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