SAGITA, RIKA FATWA INDAH (2020) PENGARUH LEVERAGE, SALES GROWTH, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016 – 2018). S1 thesis, Universitas Mercu Buana.
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Abstract
This research aim to determine the effect of leverage, sales growth and institutional ownership on tax avoidance that moderated by audit committe. This research was conducted on manufacturing, subsector consumer goods industry firms in Indonesia Stock Exchange (IDX) 2016 -2018. Data obtained by accessing the Indonesia Stock Exchange’s website. The samples in this study used nonprobability sampling method with purposive sampling technique in order to get a sample size of 28 companies. The results of this study indicate that leverage and leverage which is moderated by audit committee has a possitive effect on Tax Avoidance. Sales growth and sales growth which is moderated by audit committee has no effecr on Tax Avoidance. While the institutional ownership and institutional ownership which is moderated by Tax Avoidance has a negative effect on Tax Avoidance. Keywords: Tax Avoidance, leverage, sales growth, institutional ownership and audit committee. kepemilikan institusional terhadap penghindaran pajak yang dimoderasi oleh komite audit. Penelitian ini dilakukan pada perusahaan – perusahaan manufaktur sub sector industry barang konsumsi di Bursa Efek Indonesia (BEI) tahun 2016- 2018. Data diperoleh dengan cara mengakses halaman Bursa Efek Indonesia. Cara penentuan sampel dalam penelitian ini menggunakan metode nonprobability sampling dengan teknik purposive sampling sehingga didapat jumlah sampel sebanyak 28 perusahaan. Hasil penelitian ini menunjukkan bahwa variabel leverage dan variabel leverage yang dimoderasi dengan komite audit berpengaruh positif terhadap penghindaran pajak, variabel sales growth dan variabel sales growth yang dimoderasi dengan komite audit tidak berpengaruh terhadap penghidaran pajak sedangkan variabel kepemilikan institusional dan variabel kepemilikan institusional yang dimoderasi dengan komite audit berpengaruh terhadap penghindaran pajak. Kata kunci : Penghindaran pajak, leverage, sales growth, kepemilikan institusional dan komite audit.
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