PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019)

JANUARSYAH, DERRY (2021) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Tujuan utama dari penelitian ini adalah untuk mengetahui Pengaruh Good Corporate Governance Terhadap Tax Avoidance dengan menggunakan pendekatan deskriptif kuantitatif. Dalam Good Corporate Governance di wakili oleh variable komisaris independent, komite audit, kualitas audit dan kepemilikan institusional. Data dalam penelitian diperoleh dari 19 perusahaan 76 sampel perusahaan yan diteliti. Analisis data yang digunakan adalah analisis statistic dalam bentuk uji regresi linier berganda. Hasil penelitian ini menunjukan bahwa secara parsial variabel komisaris independent tidak berpengaruh terhadap tax avoidance, komite audit berpengaruh positif terhadap tax avoidance, kualitas audit tidak berpengaruh terhadap tax avoidance dan kepemilikan institusional berpengaruh negatif terhadap tax avoidance. Kata Kunci: Komisaris Independent, Komite Audit, Kualitas Audit, Kepemilikan Institusional, Tax Avoidance. The main purpose of this study is to determine the effect of good corporate governance on tax avoidance by using a quantitative descriptive approach. In Good Corporate Governance, the variables are represented by independent commissioners, audit committees, audit quality and institutional ownership. The data in the study were obtained from 19 companies, 76 samples of companies studied. Analysis of the data used is statistical analysis in the form of multiple linear regression test. The results of this study indicate that partially the independent commissioner variable has no effect on tax avoidance, the audit committee has a positive effect on tax avoidance, audit quality has no effect on tax avoidance and institutional ownership has a negative effect on tax avoidance. Keywords: Independent Commissioner, Audit Committee, Audit Quality, Institutional Ownership, Tax Avoidance.

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