PENGARUH KETERTARIKAN INVESTOR ASING, PEMEGANG SAHAM PENGENDALI, DEWAN KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2017)

ASNAH, YANTI (2020) PENGARUH KETERTARIKAN INVESTOR ASING, PEMEGANG SAHAM PENGENDALI, DEWAN KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This aims to examine the effect of the interest of foreign investors, controlling shareholders, independent commissioners, and audit committees on tax avoidance. The dependent variable is tax avoidance as measured by Current ETR. The independent variable of foreign investor interest is measured using total foreign shares divided by the total outstanding shares, and variable controlling shareholders is measured using the largest total controlling shareholder (> 20% of shares) divided by outstanding shares. The sample used in this study is a manufacturing company of the Indonesia Stock Exchange 2015-2017 with 110 observations. This type of research is quantitative by using SPSS 21 software. Data is collected using purposive sampling method. This study uses multiple linear regression analysis. The results of this study shows that the interest of foreign investors has no effect on tax avoidance, and variable controlling shareholders, independent board of commissioners, and audit committees have effect on tax avoidance. Keywords : interest of foreign investors, controlling shareholders, independent commissioners, and audit committees Penelitian ini bertujuan untuk mengetahui pengaruh ketertarikan investor asing, pemegang saham pengendali, dewan komisaris independen, dan komite audit terhadap tax avoidance. Variabel dependen yang digunakan adalah penghindaran pajak yang diukur dengan Current ETR. Variabel independen ketertarikan investor asing diukur menggunakan total saham asing dibagi saham yang beredar, dan variabel pemegang saham pengendali diukur menggunakan pemegang saham pengendali terbesar (sahamnya >20%) dibagi dengan saham yang beredar. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia tahun 2015-2017 dengan jumlah 110 observasi. Jenis penelitian ini adalah kuantitatif dengan menggunakan software SPSS 21. Data dikumpulkan dengan menggunakan metode purposive sampling. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa ketertarikan investor asing tidak berpengaruh terhadap penghindaran pajak, dan variabel pemegang saham pengendali, dewan komisaris independen, dan komite audit berpengaruh terhadap tax avoidance. Kata kunci : ketertarikan investor asing, pemegang saham pengendali, dewan komisaris independen, dan komite audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 285
NIM/NIDN Creators: 43215120049
Additional Information: ketertarikan investor asing, pemegang saham pengendali, dewan komisaris independen, dan komite audit
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.045 Corporations/Perusahaan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 18 Jan 2022 12:20
Last Modified: 30 Jun 2022 07:39
URI: http://repository.mercubuana.ac.id/id/eprint/54500

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