ANGGRAENI, TIARA (2020) PENGARUH KOMISARIS INDEPENDEN, CAPITAL INTENSITY DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Manufaktur Sub Sektor Consumer Goods Industry Yang Terdaftar Pada Bursa Efek Indonesia Periode Tahun 2016- 2018). S1 thesis, Universitas Mercu Buana.
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Abstract
This research aims to analyze the Effect of controlling shareholders, institutional ownership, and audit committee, on tax avoidance. The object for this research is Menufakturing companies in Indonesia period 2015-2017. The study classified the type of research that is causal. Election samples by purposive sampling method. The data used in this research is secondary data obtained from www.idx.co.id. A total of 10 companies were taken as study’s samples. Data analysis techniques used are descriptive statistics, classical assumption test and hypothesis testing with multiple linear regression using the help of IBM SPSS version 20 statistical program. The result of partial research shows that controlling shareholders has had no significant effect on tax avoidance, institutional ownership have positive affect tax avoidance, Audit committee have negatively affected tax avoidance. Keywords: Controlling Shareholders, Institutional Ownership, Audit Committee, Tax Avoidance Penelitian ini bertujuan untuk menganalisis pengaruh komisaris independen, capital intensity dan leverage terhadap tax avoidance. Objek penelitian ini adalah Perusahaan Manufaktur Sektor Consumer Goods Industry yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Jenis penelitian ini digolongkan pada penelitian yang kausal. Pemilihan sampel dengan metode purposive sampling. Data yang digunakan dalam penelitian ini berupa data sekunder yang diperoleh dari www.idx.co.id. Jumlah perusahaan yang dijadikan sampel penelitian ini adalah 23 perusahaan. Teknik analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik dan pengujian hipotesis dengan regresi linear berganda dengan menggunakan bantuan program IBM SPSS statistik versi 21. Hasil Penelitian ini menunjukkan bahwa komisaris independen berpengaruh positif terhadap tax avoidance, capital intensity berpengaruh negatif terhadap tax avoidance, leverage tidak berpengaruh terhadap tax avoidance. Kata kunci: Komisaris Independen, Capital Intensity, Leverage, Tax Avoidance.
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 20 426 |
| NIM/NIDN Creators: | 43216110324 |
| Uncontrolled Keywords: | Komisaris Independen, Capital Intensity, Leverage, Tax Avoidance. |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 18 Aug 2022 07:20 |
| Last Modified: | 22 Aug 2022 07:49 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/67955 |
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