PENGARUH PROFITABILITAS, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE

SILALAHI, SEPRIANTI KRISTINA (2021) PENGARUH PROFITABILITAS, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE. S1 thesis, Universitas Mercu Buana Jakarta - Menteng.

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Abstract

Penelitian ini untuk mengetahui pengaruh profitabilitas, komisaris independen, kualitas audit terhadap tax avoidance. Objek penelitian ini adalah dari Laporan Keuangan perusahaan manufaktur sektor barang konsumsi yang tercatat di Bursa Efek Indonesia (BEI) dan Stock Exchange Thailand (SET). Jumlah sample yang di teliti sebanyak 93 data dengan menggunakan pendekatan deskriptif kuantitatif. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa profitabilitas berpengaruh terhadap tax avoidance dan kualitas audit, sedangkan tidak ditemukan pengaruh yang signifikan dari komisaris independen terhadap tax avoidance. Profitabilitas berpengaruh terhadap karena diduga perusaan telah melakukan tax avoidance untuk mencapai rasio profitabilitas yang lebih tinggi dan untuk kualitas audit perpengaruh karena diyakini bahwa KAP yang masuk ke dalam Big4 akan menghasilkan hasil audit yang lebih baik sehingga dapat mendeteksi adanya tax avoidance. Sedangkan untuk komisaris independen, dia tidak berpengaruh signifikan karena komisaris independent tidak terjun secara langsung dalam operasional perusahaan. Kata Kunci: profitabilitas, komisaris independen, kualitas audit, tax avoidance. This study is to determine the effect of profitability, independent commissioners, audit quality on tax avoidance. The object of this research is the Financial Statements of manufacturing companies of consumed goods sector which are listed on the Indonesia Stock Exchange (IDX) and Stock Exchange Thailand(SET). The number of samples examined was 93 data using a quantitative descriptive approach. Therefore, the analysis of the data used is statistical analysis in the form of multiple linear regression tests. The results of this study indicate that profitability dan audit quality has an effect on tax avoidance, while there is no significant effect of independent commissioners on tax avoidance. Profitability has an effect on it because it is suspected that the company has implemented tax avoidance to achieve a higher profitability ratio and for audit quality has an effect on it bacuse we believe that Big Four will has the better output that can indicate the tax avoidance on the company. While independent commissioners, it has no significant effect because independent commissioners are not directly involved in company operations. Likewise. Keywords: profitability, independent commissioner, audit quality, tax avoidance

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