HARTATI, AYU (2017) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2015). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRACT Tax itself is an important element in sustaining state revenues and as a major source of state revenue. But from a company point of view, taxes are a burden that will reduce profits. This makes the company try to pay taxes to a minimum by making tax avoidance without breaking the rules. The demand for companies to avoid taxes that must be supervised, making the establishment of corporate governance. This study aims to test empirically the influence of Good Corporate Governance to tax avoidance proxied by Book Tax Difference. The variables used are institutional ownership, independent commissioner, audit quality and audit committee as independent variable and tax avoidance as dependent variable. This research was conducted at manufacturing sub company of miscellaneous industry and consumer goods registered in IDX period 2011-2015. This research belongs to causative research. The type of data used is secondary data obtained from www.idx.co.id and company website. The sample method used is a random census sample so that the sample of this study obtained 19 companies. Testing data using multiple regression analysis. Based on the findings of research and hypothesis testing that has been done can be summed up as follows: Institutional ownership has a positive effect on tax avoidance. Independent Commissioner has a positive effect on tax avoidance. Audit quality negatively affects tax avoidance. The Audit Committee negatively affect tax avoidance. Keywords: Good Corporate Governance, Institutional Ownership, Independent Commissioner, Audit Quality and Audit Committee, Tax Avoidance, BTD. ABSTRAK Pajak sendiri merupakan unsur penting dalam menopang penerimaan negara dan sebagai sumber utama penerimaan negara. Namun dari sudut pandang perusahaan, pajak merupakan beban yang akan mengurangi laba. Hal ini membuat perusahaan berusaha membayar pajak seminimal mungkin dengan melakukan penghindaran pajak tanpa melanggar peraturan. Tuntutan bagi perusahaan melakukan penghindaran pajak yang harus diawasi, menjadikan dibentuknya Corporate governance. Penelitian ini bertujuan untuk menguji secara empiris pengaruh Good Corporate Governance terhadap tax avoidance yang diproksikan dengan Book Tax Difference. Variabel yang digunakan adalah kepemilikan institusional, komisaris independen, kualitas audit dan komite audit sebagai variabel independen serta tax avoidance sebagai variabel dependen. Penelitian ini dilakukan pada perusahaan manufaktur sub aneka industri dan barang konsumsi yang terdaftar di IDX periode 2011-2015. Penelitian ini tergolong penelitian kausatif. Jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id dan website perusahaan. Metode sampel yang digunakan adalah sampel sensus acak sehingga sampel penelitian ini diperoleh 19 perusahaan. Pengujian data menggunakan analisis regresi berganda. Berdasarkan hasil temuan penelitian dan pengujian hipotesis yang telah dilakukan dapat disimpulakan sebagai berikut: Kepemilikan institusional berpengaruh positif terhadap tax avoidance. Komisaris Independen berpengaruh positif terhadap tax avoidance. Kualitas audit berpengaruh negatif terhadap tax avoidance. Komite Audit berpengaruh negatif terhadap tax avoidance. Kata Kunci: Good Corporate Governance, Kepemilikan Institusional, Komisaris Independen, Kualitas Audit dan Komite Audit, Tax Avoidance, BTD
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 17 017 |
| NIM/NIDN Creators: | 43213210010 |
| Uncontrolled Keywords: | Kata Kunci: Good Corporate Governance, Kepemilikan Institusional, Komisaris Independen, Kualitas Audit dan Komite Audit, Tax Avoidance, BTD. |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 338 Production, Industrial Economics/Produksi, Ekonomi Industri > 338.6 Organization of Production/Organisasi Produksi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 04 Jul 2022 02:34 |
| Last Modified: | 04 Jul 2022 02:34 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/64388 |
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