PENGARUH CORPORATE GOVERNANCE, KOMPENSASI EKSEKUTIF DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdapat di Bursa Efek Indonesia 2016-2019)

WIBOWO, WIBOWO (2021) PENGARUH CORPORATE GOVERNANCE, KOMPENSASI EKSEKUTIF DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdapat di Bursa Efek Indonesia 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The still high cases of tax avoidance, prompting the need to identify the factors that affect tax avoidance. This study was conducted to examine and analyze the influence of corporate governance proxied by the proportion of independent commissioners and audit committees, executive compensation, and sales growth toward tax avoidance. The research design used was causal. The samples were 51 companies listed in Indonesia Stock Exchange website during years of 2016-2019, obtained by purposive. Data analysis technique used was multiple linier regression analysis. The research result was the proportion of independent commissioners’ effect on tax avoidance. While the audit committees, executive compensation and sales growth has no effect on tax avoidance. Keywords: Tax Avoidance, Corporate Governance, Proportion of Independent Commissioners, Audit Committees, Executive Compensation, Sales Growth Masih tingginya kasus-kasus penghindaran pajak, mendorong perlunya dilakukan identifikasi faktor-faktor yang mempengaruhi penghindaran pajak. Penelitian ini bertujuan untuk mengetahui dan menganalisis corporate governance yang diproksikan oleh proporsi komisaris independen dan komite audit, kompensasi eksekutif dan pertumbuhan penjualan terhadap penghindaran pajak. Desain penelitian yang digunakan adalah kausal. Sampel penelitian sebanyak 51 perusahaan yang terdaftar di website Bursa Efek Indonesia selama tahun 2016- 2019, yang diperoleh secara purposive. Teknik analisis data adalah analisis regresi linier berganda. Hasil penelitian adalah proporsi komisaris independen berpengaruh terhadap penghindaran pajak. Sedangkan komite audit, kompensasi eksekutif dan pertumbuhan penjualan tidak berpengaruh terhadap penghindaran pajak Kata kunci: penghindaran pajak, corporate governance, proporsi komisaris independen, komite audit, kompensasi eksekutif, pertumbuhan penjualan.

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