PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (Studi Empiris pada perusahaan sektor pertambangan yang terdaftar di BEI pada tahun 2012-2019)

Istiparoh, Mutia (2023) PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (Studi Empiris pada perusahaan sektor pertambangan yang terdaftar di BEI pada tahun 2012-2019). S1 thesis, Universitas Mercu Buana - Menteng.

Preview	Text (Cover) 43215120074-Mutia Istiparoh-01 Cover - Mutia IstiParoh.pdf Download (358kB) | Preview
Preview	Text (Abstrak) 43215120074-Mutia Istiparoh-02 Abstrak - Mutia IstiParoh.pdf Download (176kB) | Preview
	Text (Bab 1) 43215120074-Mutia Istiparoh-03 Bab 1 - Mutia IstiParoh.pdf Restricted to Registered users only Download (224kB)
	Text (Bab 2) 43215120074-Mutia Istiparoh-04 Bab 2 - Mutia IstiParoh.pdf Restricted to Registered users only Download (437kB)
	Text (Bab 3) 43215120074-Mutia Istiparoh-05 Bab 3 - Mutia IstiParoh.pdf Restricted to Registered users only Download (397kB)
	Text (Bab 4) 43215120074-Mutia Istiparoh-06 Bab 4 - Mutia IstiParoh.pdf Restricted to Registered users only Download (468kB)
	Text (Bab 5) 43215120074-Mutia Istiparoh-07 Bab 5 - Mutia IstiParoh.pdf Restricted to Registered users only Download (111kB)
	Text (Daftar Pustaka) 43215120074-Mutia Istiparoh-08 Daftar Pustaka - Mutia IstiParoh.pdf Restricted to Registered users only Download (241kB)
	Text (Lampiran) 43215120074-Mutia Istiparoh-09 Lampiran - Mutia IstiParoh.pdf Restricted to Registered users only Download (396kB)
	Text (Form pernyataan) 43215120074-Mutia Istiparoh-10 Hasil Scan Formulir Pernyataan Keabsahan dan Persetujuan Publikasi Tugas Akhir - Mutia IstiParoh.pdf Restricted to Registered users only Download (743kB)

Abstract

Penelitian ini dilakukan dengan tujuan untuk menganalisis leverage, kepemilikan institusional, dan komisaris independen terhadap effective tax rate dengan menggunakan perusahaan sampel pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2012 – 2019. Penelitian ini menggunakan metode purposive sampling, dimana peneliti menetapkan kriteria tertentu untuk pemilihan sampel sehingga sesuai dengan tujuan penelitian. Penelitian ini dilakukan pada 10 sampel perusahaan dengan menggunakan analisis regresi berganda. Hasil dari Penelitian ini adalah kepemilikan institusional berpengaruh negatif signifikan terhadap effective tax rate, komisaris independen berpengaruh positif signifikan terhadap effective tax rate, sedangkan leverage tidak berpengaruh terhadap effective tax rate. Hasil penelitian ini dapat digunakan manajemen, investor hingga Pemerintah sebagai regulator dalam menganalisis nilai effective tax rate perusahaan untuk kepentingan masing-masing seperti analisis kinerja perusahaan yang dilakukan manajemen, analisis prediksi return sehubungan dengan beban pajak yang dilakukan investor, dan analisis kepatuhan wajib pajak yang dilakukan Pemerintah. Kata Kunci : Effective tax rate, Leverage, Kepemilikan Institusional, Komisaris Independen. This research was conducted with the aim of analyzing leverage, institutional ownership, and independent commissioners on the effective tax rate by using mining sample companies listed on the Indonesia Stock Exchange for the 2012 – 2019 period. This study used a purposive sampling method, in which the researcher determined certain criteria for sample selection. so that it is in accordance with the research objectives. This research was conducted on 10 sample companies using multiple regression analysis. The results of this study are that institutional ownership has a significant negative effect on the effective tax rate, independent commissioners have a significant positive effect on the effective tax rate, while leverage has no effect on the effective tax rate. The results of this study can be used by management, investors and the government as regulators in analyzing the value of the company's effective tax rate for their respective interests, such as analysis of company performance by management, analysis of predictive returns with respect to the tax burden by investors, and analysis of taxpayer compliance by Government. Keywords: Effective tax rate, Leverage, Institutional Ownership, Independent Commissioner.

Actions (login required)

View Item