SUWARNI, ANI (2020) PENGARUH DIREKSI, KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ( Perusahaan Jasa Sub Sektor Property dan Realestate Periode Tahun 2013 – 2018 ). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
This study was to determine the effect of directors, Institusional ownership, and audit committee on tax avoidance in companies listed on the Indonesian stock exchange. The object of this research is the company property and real estate sub-sector companies listed on the Indonesia Stock Exchange during the period 2013-2018. This research is classified as causative research. The causal research design is used to prove the relationship between cause and effect of several variables. Causal research usually uses an experimental method that is by controlling the independent variables that will affect the dependent variable on the planned situation. The approach in this study uses a quantitative approach by looking at the annual financial statements obtained from the IDX website, www.idx.co.id. The hypothesis was tested using multiple linear regression analysis. The results of this study have a significant relationship between on directors, institutional ownership, and audit committee on tax avoidance. Keywords: tax avoidance. institutional ownership, , directors, audit committee Penelitian ini untuk mengetahui pengaruh direksi, kepemilikan institusional, komite audit terhadap penghindaran pajak pada perusahaan yang terdaftar di bursa efek indonesia. Objek penelitian ini adalah perusahaan jasa sub sektor property dan realestate yang terdaftar di Bursa Efek Indonesia selama periode 2013 – 2018. Penelitian ini tergolong penelitian kausatif. Desain penelitian kausal digunakan untuk membuktikan hubungan antara sebab dan akibat dari beberapa variabel. Penelitian kausal biasanya menggunakan metode eksperimen yaitu dengan mengendalikan variabel independen yang akan mempengaruhi variabel dependen pada situasi yang telah direncanakan.Pendekatan dalam penelitian ini menggunakan pendekatan kuantitatif dengan melihat laporan keuangan tahunan yang diperoleh dari website BEI yaitu www.idx.co.id. Hipotesis diuji menggunakan analisis regresi linear berganda. Hasil penelitian ini adanya hubungan yang signifikan antara direksi, kepemikan intitusional, dan komite audit terhadap penghindaran pajak. Kata kunci : penghindaran pajak, kepemikan intitusional, direksi, komite audit
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43214110314 |
| Uncontrolled Keywords: | penghindaran pajak, kepemikan intitusional, direksi, komite audit, tax avoidance. institutional ownership, , directors, audit committee |
| 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: | 09 Mar 2022 03:01 |
| Last Modified: | 09 Mar 2022 03:01 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/57531 |
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