PENGARUH CORPORATE GOVERNANCE, KONEKSI POLITIK DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE

FEBRIANE, LIVIA ARAMITA (2021) PENGARUH CORPORATE GOVERNANCE, KONEKSI POLITIK DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to know the influence of Corporate Governance, Political Connections and Audit Quality on Tax Avoidance. The object of this research is the mining companies listed on the Indonesia Stock Exchange in 2016- 2019. Determination of the sample using purposive sampling method, so that the sample obtained amount to 17 companies. Thus, data analysis which is used is statistic analysis in the form of multiple linear regression test with the help of the SPSS 20 application program. The results of this research shows that the audit committee effectiveness has a positive and insignificant effect to tax avoidance, the board of commissioners effectiveness has a negative and insignificant effect to tax avoidance, political connections has a positive and significant effect to tax avoidance, and audit quality has a negative and insignificant effect to tax avoidance. Keywords: Tax Avoidance, Corporate Governance, Audit Committee Effectiveness, Board of Commissioners Effectiveness, Political Connections, Audit Quality Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Corporate Governance, Koneksi Politik dan Kualitas Audit terhadap Tax Avoidance. Objek penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Penentuan sampel menggunakan metode purposive sampling, sehingga sampel yang diperoleh dalam penelitian ini sebanyak 17 perusahaan. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda dengan bantuan program aplikasi SPSS 20. Hasil penelitian ini menunjukkan bahwa efektivitas komite audit berpengaruh positif dan tidak signifikan terhadap tax avoidance, efektivitas dewan komisaris berpengaruh negatif dan tidak signifikan terhadap tax avoidance, koneksi politik berpengaruh positif dan signifikan terhadap tax avoidance, dan kualitas audit berpengaruh negatif dan tidak signifikan terhadap tax avoidance. Kata kunci: Tax Avoidance, Corporate Governance, Efektivitas Komite Audit, Efektivitas Dewan Komisaris, Koneksi Politik, Kualitas Audit

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217010027
Uncontrolled Keywords: Tax Avoidance, Corporate Governance, Efektivitas Komite Audit, Efektivitas Dewan Komisaris, Koneksi Politik, Kualitas Audit
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
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 > 657.46 Tax Accounting/Akuntansi Pajak
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: 31 Jul 2023 06:21
Last Modified: 31 Jul 2023 06:21
URI: http://repository.mercubuana.ac.id/id/eprint/79889

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