PENGARUH GOOD CORPORATE GOVERNANCE, RETURN ON ASSET DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE

SIAGIAN, MEILLINTHINA RESNAWATI (2024) PENGARUH GOOD CORPORATE GOVERNANCE, RETURN ON ASSET DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to examine the influence of good corporate governance, return on assets and company size on tax avoidance. The object of this research is mining sector companies listed on the Indonesia Stock Exchange in 2018-2022. The number of samples used in this research was 20 companies. This research was conducted using a purposive sampling method and the sample size was 100 data. Data collection techniques use secondary data. Data were analyzed using multiple linear regression analysis methods with the help of the SPSS program. The research results show that an independent board of commissioners and managerial ownership have no effect on tax avoidance. The variable return on assets has a positive effect on tax avoidance and company size has a negative effect on tax avoidance. Keywords: Tax Avoidance, Good Corporate Governance, Return On Assets, Company Size. Penelitian ini bertujuan untuk menguji pengaruh good corporate governance, return on asset dan ukuran perusahaan terhadap tax avoidance. Objek penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Jumlah sampel yang yang digunakan dalam penelitian ini adalah 20 perusahaan. Penelitian ini dilakukan dengan metode purposive sampling dan jumlah sampel sebanyak 100 data. Teknik pengambilan data menggunakan data sekunder. Data dianalisis menggunakan metode analisis regresi linier berganda dengan bantuan program SPSS. Hasil penelitian menunjukan bahwa dewan komisaris independen dan kepemilikan manajerial tidak berpengaruh terhadap tax avoidance. Pada variabel return on asset berpengaruh positif terhadap tax avoidance dan ukuran perusahaan berpengaruh negatif terhadap tax avoidance. Kata Kunci : Tax Avoidance, Good Corporate Governance, Return On Asset, Ukuran Perusahaan

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 24 035
Call Number:	SE/32/24/024
NIM/NIDN Creators:	43218110266
Uncontrolled Keywords:	Tax Avoidance, Good Corporate Governance, Return On Asset, Ukuran Perusahaan
Subjects:	300 Social Science/Ilmu-ilmu Sosial > 340 Law/Ilmu Hukum > 343 Military, Defense, Public Property, Public Finance, Tax, Trade (Commerce), Industrial Law/Militer, Pertahanan, Properti Publik, Keuangan Publik, Perpajakan, Perdagangan (Perdagangan), Hukum Industri 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 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data]
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	khalimah
Date Deposited:	15 Mar 2024 01:32
Last Modified:	16 Mar 2024 05:23
URI:	http://repository.mercubuana.ac.id/id/eprint/87144

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