MANGGALIH, DWI VIANA RATNA (2017) PENGARUH CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Otomotif,makanan dan Minuman,Plastik ,Kimia dan Farmasi Yang Terdaftar di BEI). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRAK Nama : Dwi Viana Ratna Manggalih Program studi : S1 Akuntansi Judul : Pengaruh Corporate Governance dan Ukuran Perusahaan terhadap TaxAvoidance Pemerintah mengharapkan wajib pajak membayar pajak sesuai kondisi yang sebenarnya,sedangkang perusahaan membayar pajak seminimal mungkin dengan melakukan manajemen pajak tanpa melanggar peraturan.Tuntutan bagi perusahaan melakukan manajemen pajak yang harus diawasi menjadikan dibentuknya corporate governance.Penelitian ini bertujuan untuk menguji secara empiris pengaruh penerapan Corporate governance dan ukuran perusahaan terhadap tax avoidance.Penelitian ini dilakuakan pada perusahaan manufaktur sektor otomotif,makanan dan minuman ,farmasi ,kimia dan sektor plastik yang terdaftar di BEI periode 2013-2015. Penelitian ini menggunakan teori keagenan,dimana terdapat konflik kepentingan antara kedua pihak yang ingin mensejahterakan dirinya sendiri.Masalah keagenan ini yang memicu timbulnya perilaku aggressive tax avoidance.Data penelitian ini adalah anual report.Variabel yang digunakan adalah kepemilikan istitusional,komite audit,komisaris independen,dewan komisaris dan ukuran perusahaan sebagai variabel independen serta tax avoidance sebagai variabel dependen.Sampel penelitian ini 13 perusahaan manufaktur.Teknik pengambilan sampel menggunakan sampling sensus .Pengujian data menggunakan analisis regresi berganda. Hasil pengujian secara parsial menunjukan kepemilikan institusional,komisaris independen dan ukuran perusahaan berpengaruh signifikan terhadap Tax Avoidance.Sedangkan komite audit dan dewan komisaris tidak berpengaruh terhadap tax avoidance. Kata Kunci : corporate governance,size,tax avoidance ABSTRACT Name: Dwi Ratna Viana Manggalih Study program: S1 Accounting Title: The Effect of Corporate Governance and Firm Size of TaxAvoidance The government expects the taxpayer to pay taxes according actual conditions, while companies pay taxes to a minimum by making tax management without violating the rule.Demand for companies doing tax management which must be supervised to make the establishment of corporate governance.This research aims to empirically examine the effect of the application of Corporate Governance and the firm’s size of the tax avoidance. This research tax on manufacturing companiesautomotive sector, food and beverages, pharmaceuticals, chemicals and plastics sectors listed on the Stock Exchange from 2013 to 2015. This study uses agency theory, where there are conflicts of interest between the two parties that want to prosper himself.The Problem of agency that trigger aggressive behavior avoidance. This Research data was anual report.Variabel used is proprietary istitusional, audit committee, independent commissioners, commissioners and the size of the company as an independent variable and tax avoidance as a variable dependen.Sampel of this research is 13 companies manufaktur. The sampling technique used cencus sampling.Test data using multiple regression. Analysis Partial test results show institutional ownership, independent directors and company size significantly influence tax avoidance.While board of directors and independent directors is not enough evidence significantly affect the size of the company's tax avoidance . Keywords: corporate governance, size, tax avoidance
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 17 003 |
| NIM/NIDN Creators: | 43212320002 |
| Uncontrolled Keywords: | Kata Kunci : corporate governance,size,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: | siti maisyaroh |
| Date Deposited: | 30 Jun 2022 05:24 |
| Last Modified: | 30 Jun 2022 05:24 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/64204 |
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