PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE（Studi Empiris pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018）

MAULANA, AGUS (2020) PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE（Studi Empiris pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018）. S1 thesis, Universitas Mercu Buana.

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Abstract

Tax avoidance is one of the illegal ways done by companies to reduce tax payments by using gray areas that are required in legislation including using costs incurred to be deducted from company translations in accordance with Law No. 36 of 2008 concerning tax edition article 6 paragraph 1. Good Corporate Governance, Leverage, Company size, and Sales Growth as independent variables which are estimated to be related to tax avoidance as the dependent variable that will be needed through the effective tax rate (ETR) the higher the effective tax rate ( ETR) the lower the tax avoidance that occurs.. This research was conducted at manufacturing various industrial sectors companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. Data obtained by using purposive sampling method that is using certain criteria to get the samples needed in the study, so that there are collected as many as 23 manufacturing various industrial sectors companies and 69 observational sample data. This study uses multiple linear regression analysis. After testing this research, it shows that good corporate governance, leverage and Sales Growth has no effect on tax avoidance, while company size has an effect on tax avoidance. Keywords: tax avoidance, good corporate governance, leverage, company size, sales growth, effective tax rates (ETR), Indonesian stock exchanges, multiple linear regression Penghindaran Pajak merupakan salah satu cara illegal yang dilakukan oleh perusahaan untuk mengurangi pembayaran pajak dengan memanfaatkan grey area yang terdapat pada undang-undang termasuk menggunakan biaya-biaya yang diperbolehkan untuk dikurangkan dari penghasilan bruto perusahaan seperti tercantum pada Undang-Undang No. 36 tahun 2008 tentang pajak penghasilan pasal 6 ayat 1. Good Corporate Governance, Leverage, Ukuran perusahaan, dan Sales growth sebagai indenpenden variable yang diperkirakan mempunyai pengaruh terhadap penghindaran pajak sebagai variable dependen yang akan diukur melalui effective tax rate (ETR) dimana semakin tinggi effective tax rate (ETR) maka semakin rendah penghindaran pajak yang terjadi. Penelitian ini dilakukan pada perusahaan – perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2018. Data diperoleh dengan menggunakan metode purposive sampling yaitu menggunakan kriteria-kriteria tertentu untuk mendapatkan sample yang dibutuhkan dalam penelitian, sehingga terkumpul sebayak 23 perusahaan manufaktur sektor aneka industri dan 69 data sample pengamatan. Penelitian ini menggunakan analisis regresi linier berganda. Setelah melakukan pengujian pada penelitian ini, menghasilkan bahwa Good Corporate Governance, Leverage dan Sales Growth tidak berpengaruh terhadap penghindaran pajak, sedangkan Ukuran perusahaan berpengaruh terhadap penghindaran pajak. Kata Kunci: penghindaran pajak, good corporate governance, leverage, ukuran perusahaan, sales growth, effective tax rate (ETR), bursa efek Indonesia, regresi linier berganda

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 293
NIM/NIDN Creators: 43216110335
Uncontrolled Keywords: penghindaran pajak, good corporate governance, leverage, ukuran perusahaan, sales growth, effective tax rate (ETR), bursa efek Indonesia, regresi linier berganda
Subjects: 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 > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 27 May 2022 16:55
Last Modified: 30 Jun 2022 07:45
URI: http://repository.mercubuana.ac.id/id/eprint/62017

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