PENGARUH LEVERAGE, CAPITAL INTENSITY, CORPORATE SOCIAL RESPONBILITY DISCLOSURE DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan dan Perkebunan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018)

YULIA, RINI TRI YULIA (2020) PENGARUH LEVERAGE, CAPITAL INTENSITY, CORPORATE SOCIAL RESPONBILITY DISCLOSURE DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan dan Perkebunan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). S1 thesis, Universitas Mercu Buana.

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Abstract

The research aim the effect of leverage, capital instensity, corporate social responbility disclosure and mechanism good corporate governance on tax avoidance. This research is a quantitave research at company sector minning and plantation period 2016-2018. Sampling using purposive sampling technique with final sample of 81 companies. Data analysis technique used are linear regression using the help of IBM SPSS version 23 statistical program. The result of research shows that leverage, corporate social responbility disclosure effect negative on tax avoidance, and capital instensy effect positive on tax avoidance .Independent board of commissioners and comitte audit not have effect to tax avoidance. This shows that the role of independent commissioners and audit committees is not significant in tax decision making within the company. Keywords : Leverage, Capital intensity, Corporate social responbility disclosure, Independent board of commissioners, Commite audit and Tax Avoidance Penelitian ini untuk membuktikan pengaruh Leverage, Capital intensity, Corporate social responbility disclosure dan Mekanisme Good corporate governance terhadap Tax avoidance. Penelitian ini merupakan penelitian kuantitatif pada perusahaan sektor pertambangan dan perkebunan yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Pengambilan sampel menggunakan Teknik purposive sampling dengan sampel akhir sebanyak 81 perusahaan. Teknik Analisi yang digunakan adalah Analisis regresi linear berganda dengan menggunakan bantuan program IBM SPSS statistik versi 23. Hasil penelitian menunjukan bahwa Leverage, Corporate social responbility disclosure berpengaruh signifikan negatif terhadap Tax avoidance, dan Capital Intensty berpengaruh positif terhadap Tax avoidance. sedangkan Komisaris Independen dan Komite audit tidak berpengaruh signifikan terhadap Tax avoidance. Hal ini menunjukan bahwa peran komisaris independen dan komite audit yang tidak signifikan dalam pengambilan keputusan pajak di dalam perusahaan. Kata kunci : Leverage, Capital intensity, Corporate social responbility disclosure, Komisaris Independen, Komite audit, Tax avoidance.

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