PENGARUH PEMEGANG SAHAM PENGENDALI KEPEMILIKAN INSTITUSIONAL DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2015 - 2017)

FARADINA, JESLIN (2020) PENGARUH PEMEGANG SAHAM PENGENDALI KEPEMILIKAN INSTITUSIONAL DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2015 - 2017). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemegang saham pengendali, kepemilikan institusional, dan komite audit terhadap tax avoidance. Objek penelitian ini adalah Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2017. Jenis penelitian ini digolongkan pada penelitian yang kausal. Pemilihan sampel dengan metode purposive sampling. Data yang digunakan dalam penelitian ini berupa data sekunder yang diperoleh dari www.idx.co.id. Jumlah perusahaan yang dijadikan sampel penelitian ini adalah 10 perusahaan. Teknik analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik dan pengujian hipotesis dengan regresi linear berganda dengan menggunakan bantuan program IBM SPSS statistik versi 21. Hasil Penelitian ini menunjukkan bahwa pemegang saham pengendali tidak berpengaruh terhadap tax avoidance, kepemilikan institusional berpengaruh positif terhadap tax avoidance, komite audit berpengaruh negatif terhadap tax avoidance. Kata kunci: Pemegang Saham Pengendali, Kepemilikan Institusional, Komite Auditi, Tax Avoidance. This research aims to analyze the Effect of controlling shareholders, institutional ownership, and audit committee, on tax avoidance. The object for this research is Menufakturing companies in Indonesia period 2015-2017. The study classified the type of research that is causal. Election samples by purposive sampling method. The data used in this research is secondary data obtained from www.idx.co.id. A total of 10 companies were taken as study’s samples. Data analysis techniques used are descriptive statistics, classical assumption test and hypothesis testing with multiple linear regression using the help of IBM SPSS version 20 statistical program. The result of partial research shows that controlling shareholders has had no significant effect on tax avoidance, institutional ownership have positive affect tax avoidance, Audit committee have negatively affected tax avoidance. Keywords: Controlling Shareholders, Institutional Ownership, Audit Committee, Tax Avoidance

Item Type: Thesis (S1-Sarjana)
NIM: 43215110077
Uncontrolled Keywords: Controlling Shareholders, Institutional Ownership, Audit Committee, 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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/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 > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: anizah fithrie l
Date Deposited: 11 Apr 2020 10:06
Last Modified: 11 Apr 2020 10:06
URI: http://repository.mercubuana.ac.id/id/eprint/54886

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