PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2015-2018

Gani, Hafidz Haritama (2021) PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2015-2018. S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

This study aims to examine “The Influence of Profitability, Family Ownership, and Corporate Governance on Tax Avoidance in Manufacturing Companies Listed in the Food and Beverage Subsector on the Indonesia Stock Exchange (IDX). By taking secondary data that has been published in that period. 2015 - 2018. The data analysis in this study uses the classical assumption test (normality test, multiolineality test, heteroscedasticity test) regression coefficient test analysis, partial regression coefficient (t test), joint regression coefficient (F test) Overall data analysis uses computer with SPSS V.22 software for Windows. The results of this study conclude that: (1) Profitability has a significant positive effect on tax avoidance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2018. (2) Family Ownership has no significant positive effect on tax avoidance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2018. (3) Independent Commissioners have a positive effect on tax avoidance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2018. (4) The audit committee has a positive effect on tax avoidance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2018. (5) Audit quality has no significant positive effect on tax avoidance in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) in 2015-2018. Based on the results of the research above, the authors suggest that researchers who wish to conduct research in the same field can increase the research period and add other tax variables in the prospectus that may affect tax avoidance. Keywords: Profitability, Family Ownership, Independent Commissioner, Audit Committee, Audit Quality, Tax Avoidance. Penelitian ini bertujuan untuk menguji “Pengaruh Profitabilitas, Kepemilikan Keluarga, dan Corporate Governance Terhadap Penghindaran Pajak pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia (BEI). Dengan mengambil data sekunder yang telah dipublikasikan pada periode tersebut. 2015 - 2018. Analisis data dalam penelitian ini menggunakan uji asumsi klasik (uji normalitas, uji multiolinealitas, uji heterosdastisitas) analisis uji koefisien regresi, koefisien regresi parsial (uji t), koefisien regresi bersama-sama (uji F) Secara keseluruhan analisis data menggunakan komputer dengan software SPSS V.22 for Windows. Hasil penelitian ini menyimpulkan bahwa: (1) Profitabilitas berpengaruh signifikan positif terhadap penghindaran pajak pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2018. (2) Kepemilikan Keluarga tidak berpengaruh signifikan positif terhadap penghindaran pajak pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015- 2018. (3) Komisaris Independen berpengaruh signifikan positif terhadap penghindaran pajak pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2018. (4) Komite audit berpengaruh signifikan positif terhadap penghindaran pajak pada perusahaan manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2018. (5) Kualitas Audit tidak berpengaruh signifikan positive terhadap penghindaran pajak pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2018. Berdasarkan hasil penelitian di atas, penulis menyarankan kepada peneliti yang ingin melakukan penelitian di bidang yang sama dapat menambah periode penelitian dan menambahkan variabel pajak lain dalam prospektus yang kemungkinan mempengaruhi penghindaran pajak. Kata kunci: Profitabilitas, Kepemilikan Keluarga, Komisaris Independen, Komite Audit, Kualitas Audit, Penghindaran Pajak.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43219110161
Uncontrolled Keywords: Profitabilitas, Kepemilikan Keluarga, Komisaris Independen, Komite Audit, Kualitas Audit, Penghindaran Pajak. Profitability, Family Ownership, Independent Commissioner, Audit Committee, Audit Quality, 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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Maulana Arif Hidayat
Date Deposited: 08 Mar 2022 04:00
Last Modified: 08 Mar 2022 04:00
URI: http://repository.mercubuana.ac.id/id/eprint/57423

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