FATIMAH, FATIMAH (2021) PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS DAN BIAYA HUTANG TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di BEI tahun 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aimed to determine the effect of corporate governance, Profitability, and debt cost on Tax Avoidance. The object on this research was manufacturies companies in the consumer product sector that is listed on the Indonesia Stock Exchange in 2017-2019. This research was conducted using a sample of 31 companies. The sort of data used is secondry data with sample selection using purposive sampling method. The methodology of data analysys is multiple linear regression analysis.Thefore, the results of this study indicate that corporate governance proxied by inderependent commissioners has a significant negative effect, managerial ownership has an insignificant effect, profitability proxied by ROA has no significant effect, and the cost of debt has a significant negative effect. Keywords : Independent commissioner, managerial ownership, Profitability (ROA), Cost of Debt Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Governance, Profitabilitas, dan Biaya Hutang terhadap Tax Avoidance. Objek penelitian ini adalah perusahaan manufaktur sektor industry barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Penelitian ini dilakukan menggunakan sampel sebanyak 31 perusahaan. Jenis data yang digunakan adalah data sekunder dengan pemilihan sampel menggunakan metode purposive sampling. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukan bahwa Corporate governance yang diproksikan dengan komisaris independent berpengaruh negatif signifikan, kepemilikan manajerial berpengaruh tidak signifikan, profitabilitas yang diproksikan dengan ROA berpengaruh tidak signifikan,dan biaya hutang berpengaruh negatif signifikan. Kata Kunci : Komisaris independent, kepemilika manajerial, Profitabilitas (ROA), Biaya Hutang.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217010221 |
| Uncontrolled Keywords: | Komisaris independent, kepemilika manajerial, Profitabilitas (ROA), Biaya Hutang. |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 17 Jul 2023 06:30 |
| Last Modified: | 17 Jul 2023 06:30 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/79305 |
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