PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP PRAKTIK PENGHINDARAN PAJAK (Studi Empiris Perusahaan Perkebunan dan Manufaktur Sub Sector Pulp & Paper, Plastik dan Kimia Di BEI Periode 2013 – 2015)

NOVIYANI, SRI (2017) PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP PRAKTIK PENGHINDARAN PAJAK (Studi Empiris Perusahaan Perkebunan dan Manufaktur Sub Sector Pulp & Paper, Plastik dan Kimia Di BEI Periode 2013 – 2015). S1 thesis, Universitas Mercu Buana Bekasi.

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Abstract

ABSTRACT This research aims to knows the influence of Good Corporate Governance (which consist of Audit Committe, Board of Commissioner, Commissioner Independent, Institutional Owned), Corporate Social Responsibility, and Profitability (measured by ratio of ROA) to tax avoidance that have been registered in Indonesia Stock Exchange (BEI). The population of this study is company listed on Indonesia Stock Exchange in period 2013 – 2015. Sampling using by purposive sampling method, sample obtained amounted to 13 companies. Types of data used are secondary with documentation and literature method. The tool analyze used multiple linear regression. Statistical test showed that Audit Committe Commissioner, Independent and Corporate Social Responsibility has no sisnificant effect to Tax Avoidance. Board of Commissioner, Institutional Owned and Profitability measured by ratio of ROA has significant effect to Tax Avoidance. Keywords: Audit Committe, Board of Commissioner, Commissioner Independent, Institutional Owned, Corporate Social Responsibility, Profotability, tax avoidance. ABSTRAK Penelitian ini untuk mengetahui Pengaruh Good Corporate Governance (yang terdiri dari Komite Audit, Dewan Komisaris, Komisaris Independen, Kepemilikan Institutional), Corporate Social Responsibility dan Proftabiltas (menggunakan rasio ROA) terhadap Praktek Penghindaran Pajak pada Perusahaan Perkebunan dan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Populasi penelitian ini adalah Perusahaan Perkebunan dan Perusahaan Manufaktur Sub Sektor Pulp & Paper, Kimia, Plastik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013 – 2015. Penentuan sample menggunakan metode purposive sampling, sample yang diperoleh adalah 13 perusahaan. Jenis data yang digunakan adalah data sekunder dengan metode dokumentasi dan studi pustaka. Alat analisis yang digunakan adalah regresi linear berganda. Hasil pengujian statistik menunjukan bahwa Komite Audit, Komisaris Independen dan CSR tidak berpengaruh signifikan terhadap Praktek penghindaran Pajak. Sedangkan Dewan Komisaris, Kepemilikan Institutional dan Profitabilitas berpengaruh signifikan terhadap Praktek Penghindaran Pajak. Kata kunci: Komite Audit, Dewan Komisaris, Komisaris Independen, Kepemilikan Institutional, Corporate Social Responsibility, Profotabilitas.

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