PENGARUH KEPEMILIKAN KELUARGA, KOMITE AUDIT, KONEKSI POLITIK, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)

RESTIANI, DITA (2021) PENGARUH KEPEMILIKAN KELUARGA, KOMITE AUDIT, KONEKSI POLITIK, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to prove empirically the effect of family ownership, audit committee, political connections and profitability on tax avoidance. This research focused on mining companies listed in Indonesia Stock Exchange (BEI) in the period 2017-2019. This research was done to 69 number of observations sample obtained by the method nonprobability purposive sampling technique. The analysis technique used in this research is Eviews 9.The result of this study indicate that (1) Family Ownership has no significant effect on Tax Avoidance, (2) Audit Committee has no significant effect on Tax Avoidance, (3) Political Connection has a significant effect on Tax Avoidance, (4) Profitability has significant effect on Tax Avoidance. Keywords: Tax Avoidance, Family Ownership, Audit Committee, Political Connection, Profitability. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh kepemilikan keluarga, komite audit, koneksi politik dan profitabilitas terhadap penghindaran pajak. Penelitian ini difokuskan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Penelitian ini dilakukan terhadap 96 jumlah sampel observasi yang diperoleh dengan metode nonprobability sampling dengan teknik purposive sampling. Teknik analisis yang digunakan dalam penelitian ini ialah Eviews 9. Hasil pengujian menunjukkan bahwa (1) Kepemilikan keluarga tidak berpengaruh terhadap penghindaran pajak, (2) Komite audit tidak berpengaruh terhadap penghindaran pajak, (3) Koneksi politik berpengaruh signifikan terhadap penghindaran pajak, (4) Profitabilitas berpengaruh signifikan terhadap penghindaran pajak. Keywords: Penghindaran Pajak, Kepemilikan Keluarga, Komite Audit, Koneksi Politik, Profitabilitas.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217010069
Uncontrolled Keywords: Penghindaran Pajak, Kepemilikan Keluarga, Komite Audit, Koneksi Politik, Profitabilitas.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
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: 18 Jul 2023 08:01
Last Modified: 18 Jul 2023 08:01
URI: http://repository.mercubuana.ac.id/id/eprint/79375

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