PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN RETURN ON ASSET (ROA) TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2014 - 2021)

Fitriana, Dewi (2023) PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN RETURN ON ASSET (ROA) TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2014 - 2021). S1 thesis, Universitas Mercu Buana - Menteng.

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Abstract

This study aims to determine the effect of corporate governance, company size and profitability (ROA) on Tax Avoidance in mining companies listed on the Indonesia Stock Exchange in 2014 – 2021. Tax avoidance is the dependent variable, while good governance is proxy for independent commissioners and audit committees. company size (size) and Return On Assets as independent variables. The data used in this study is secondary data about financial data and ratio. The data collection technique uses the documentation method through the official IDX website, namely: www.idx.co.id. The population of this study are mining companies listed on the Indonesia Stock Exchange for the period 2014 – 2021. The sample is determined based on the purposive sampling method, with a sample of 16 mining companies that meet the sample criteria so that the total observations in this study are 128 observations. The analytical method used is data-based multiple linear regression based on the stages of descriptive statistical analysis, classical assumption testing, and hypothesis testing using SPSS software (statistical package for social sciences) version 25. The results of this study indicate that the percentage of independent commissioners & the number of audit committees on Corporate Governance not affect Tax Avoidance, company size affects Tax Avoidance & Return On Assets (ROA) affects Tax Avoidance Keywords: Corporate Governance, Company Size, Profitability and Tax Avoidance Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance, ukuran perusahaan (size) dan profitabilitas (ROA) terhadap Tax Avoidance pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2014 – 2021. Tax avoidance sebagai variabel dependent, sedangkan good governance dengan proksi komisaris independen dan komite audit, ukuran perusahaan (size) serta profitabilitas (Return On Assets) sebagai variabel independent. Data yang digunakan dalam penelitian ini adalah data sekunder tentang data keuangan dan rasio. Tekhnik pengumpulan data menggunakan metode dokumentasi melalui situs resmi BEI, yaitu : www.idx.co.id. Populasi dari penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2014 – 2021. Sampel di tentukan berdasarkan metode purposive sampling, dengan sampel sebanyak 16 perusahaan pertambangan yang memenuhi kriteria sampel sehingga total observasi dalam penelitian ini sebanyak 128 observasi. Metode analisis yang digunakan adalah regres linier berganda berbasis data berdasarkan menggunakan tahapan analisis statistic deskripstif, uji asumsi klasik, dan uji hipotesis dengan menggunakan bantuan perangkat lunak SPSS (statistic package for social Sciences) versi 25. Hasil penelitian ini menunjukkan bahwa Persentase dewan komisaris independen & jumlah komite audit pada Corporate Governance tidak berpengaruh terhadap Tax Avoidance, Ukuran perusahaan berpengaruh terhadap Tax Avoidance & Return On Assets ( ROA ) berpengaruh terhadap Tax Avoidance Kata kunci : Corporate Governance, Ukuran Perusahaan, Profitabilitas dan Tax Avoidance

Item Type: Thesis (S1)
NIM/NIDN Creators: 43218120055
Uncontrolled Keywords: Corporate Governance, Company Size, Profitability and Tax Avoidance Corporate Governance, Ukuran Perusahaan, Profitabilitas dan Tax Avoidance
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Depositing User: ALFINA DHEA NOVA
Date Deposited: 31 Aug 2023 06:40
Last Modified: 31 Aug 2023 06:40
URI: http://repository.mercubuana.ac.id/id/eprint/80269

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