ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE, DAN RETURN ON ASSET (ROA) TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia tahun 2014-2017)

NURHIDAYATI, NURHIDAYATI (2020) ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE, DAN RETURN ON ASSET (ROA) TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia tahun 2014-2017). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to examine and provide empirical evidence of a relationship between Good Corporate Governance and Profitability, namely Return on Assets to the Tax Avoidance of the company. This research is classified as a causative research the population in this research is a manufacturing company in the consumption goods sector which was listed on the Indonesia Stock Exchange in 2014-2017. Sample selection with purposive sampling method with a sample of 17 companies for 4 years in a row so that the total sample of 68. The data used in this research are secondary data and to test the hypothesis of this study a multiple regression analysis with SPSS. The results showed that institutional ownership and audit committee had significant but not significant effect on tax avoidance while return on assets had a significant but negative effect on tax avoidance. Keywords: Good corporate governance, profitability and tax avoidance Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris pengarun antara Good Corporate Governance dan Profitabilitas yaitu Return on Assetterhadap Tax Avoidance perusahaan. Penelitian ini digolongkan pada penelitian yang bersifat kausatif, populasi dalam penelitian ini adalah perusahaan Manufaktur sektor barang konsumsi yang Terdaftar di Bursa Efek Indonesia pada tahun 2014-2017. Pemilihan sampel dengan metode Purposive samplingdengan sampel sebanyak 17 perusahaan selama 4 tahun berturut – turut sehingga total sampel sebanyak 68. Data yang digunakan dalam penelitian ini berupa data sekunder dan untuk menguji hipotesis penelitian ini dilakukan analisis regresi berganda dengan SPSS. Hasil penelitian menunjukkan bahwa kepemilikkan institusional dan komite audit berpengaruh namun tidak signifikan terhadap tax avoidance sementara return on asset berpengaruh signifikan namun negative terhadap penghindaran pajak. Kata kunci: Good corporate governance, profitabilitas dan peghindaran pajak

Item Type: Thesis (S1-Sarjana)
NIM: 43214110170
Uncontrolled Keywords: Good corporate governance, profitabilitas dan peghindaran pajak
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 12 Oct 2020 05:43
Last Modified: 12 Oct 2020 05:43
URI: http://repository.mercubuana.ac.id/id/eprint/57649

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