ADELLA, DHESYA (2020) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE , UKURAN PERUSAHAAN, LEVERAGE DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur sektor Industri dasar dan kimia yang Terdaftar di BEI Periode 2016-2018). S1 thesis, Universitas Mercu Buana.
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Abstract
Tax avoidance is an effort to avoid tax obligations that should be implemented. Usually, this happens at the tax payment stage. The goal is clear, to take unilateral profits so that the incoming income is not much tax-deductible from the government. This research aims to examine the Independent commissioner, audit committee, company size, leverage and sales growth on tax avoidance (Empirical Study on Basic Industrial and Chemical Manufacturing Sub Companies Listed on Indonesia Stock Exchange in 2016-2018). The sample in this research many 69 of the 23 companies criteria sampling. Sampling technique in this research that used was purposive sampling method. The hypothesis in this research will be tested using multiple regression analysis. The hypothesis in this research was tested using multiple regression analysis and data were processed using SPSS version 21. The result of this research showed that : company size was significant positive influence on tax avoidance, sales growth was significant positive influence on tax avoidance, leverage was significant negative influence on tax avoidance, independent commissioners was not significant influence on tax avoidance.and audit committees was not significant influence on tax avoidance. Keywords: Tax Avoidance, Independent Commissioner, Audit Committee, Company Size, Leverage, Sales Growth Tax avoidance merupakan upaya menghindari kewajiban pajak yang seharusnya dilaksanakan. Biasanya, hal ini terjadi pada tahap pembayaran pajak. Tujuannya jelas, untuk mengambil keuntungan sepihak agar pendapatan yang masuk tidak banyak terpotong pajak dari pemerintah. Penelitian ini bertujuan untuk menguji pengaruh komisaris independen, komite audit, ukuran perusahaan, leverage dan sales growth terhadap tax avoidance (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2016-2018). Sampel dalam penelitian ini sebanyak 69 dari 23 perusahaan yang memenuhi kriteria. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Hipotesis pada penelitian ini diuji menggunakan analisis regresi berganda dan data diolah menggunakan program SPSS versi 21. Hasil penelitian ini menunjukan bahwa : Ukuran Perusahaan berpengaruh signifikan positif terhadap Tax Avoidance, Sales Growth berpengaruh signifikan positif terhadap Tax Avoidance, Leverage berpengaruh signifikan negatif, Komisaris Independen tidak berpengaruh terhadap Tax Avoidance dan Komite Audit tidak berpengaruh terhadap Tax Avoidance. Kata kunci : Tax Avoidance, Komisaris Independen, Komite Audit, Ukuran Perusahaan , Leverage dan Sales Growth.
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