LESTARI, DEVITA AYU (2020) PENGARUH KEPEMILIKAN INSTITUSIONAL, DEWAN KOMI SARI S INDEPENDEN, KOMITE AUDIT, PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK. S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this research is to know the effect of institutional ownership, independent commissioners, audit committee, profitability, leverage and size. In this study, institutional ownership is measured by institutional shares to outstanding shares, independent commissioners is measured by independent commissioners to company commissioners, audit committee by number of audit committee, profitability is measured by return on asset, leverage is measured by debt ratio and firm size measured by ln (total assets). Meanwhile, tax avoidance is measured by cash effective tax rates. The sample in this study is taken from secondary data in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2013-2018. The population of this study focuses on all companies in the manufacturing sector. This research is a quantitative research on manufacturing companies listed on Indonesia Stock Exchange in 2013-2018. This research uses purposive sampling method and got sample size as much as 46 observation companies from 2013-2018. SPSS versi 24 is used as an analytical tool in this study. The research data used taken from the secondary data is the financial report publish www.idx.co.id in Indonesia Stock Exchange. Data analysis technique used is path analysis. The result of the analysis shows that profitability and leverage have an effect on tax avoidance. In the other hand, institutional ownership, independent commissioners, audit committee and size didn’t influence the tax avoidance. Keywords: institutional ownership, independent commissioners, audit committee, profitability, leverage, size and tax avoidance Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, dewan komisaris independen, komite audit, profitabilitas, leverage dan ukuran perusahaan terhadap penghindaran pajak. Dalam penelitian ini kepemilikan institusional diukur dengan jumlah saham yang dimiliki institusi dibagi jumlah saham yang beredar, dewan komisaris independen diukur dengan jumlah komisaris independen dibagi jumlah komisaris perusahaan, komite audit diukur dengan jumlah komite audit dalam perusahaan, profitabilitas diukur dengan return on asset, leverage diukur dengan rasio hutang dan ukuran perusahaan diukur dengan ln (total assets). Sementara itu, tax avoidance diukur dengan cash effective tax rates yaitu pembayaran pajak dibagi pendapatan sebelum pajak. Populasi dari penelitian ini berfokus pada semua perusahaan sektor manufaktur. Sampel dalam penelitian ini diambil dari data sekunder berupa laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2013–2018. Penelitian ini merupakan penelitian kuantitatif pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2018. Penelitian ini menggunakan metode purposive sampling dan didapatkan ukuran sampel sebanyak 46 perusahaan pengamatan dari tahun 2013-2018. SPSS versi 24 digunakan sebagai alat analisis dalam penelitian ini. Data penelitian yang digunakan diambil dari data sekunder yaitu laporan keuangan yang publish www.idx.co.id di Bursa Efek Indonesia. Teknik analisis data yang digunakan adalah analisis jalur. Hasil analisis menunjukkan bahwa profitabilitas dan leverage berpengaruh terhadap tax avoidance. Sedangkan kepemilikan institusional, dewan komisaris independen, komite audit dan ukuran perusahaan tidak berpengaruh terhadap tax avoidance. Kata Kunci: kepemilikan institusional, dewan komisaris independen, komite audit, profitabilitas, leverage, ukuran perusahaan dan penghindaran pajak
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