PENGARUH GOOD CORPORATE GOVERNANCE (GCG), LEVERAGE DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan BUMN Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023)

PUTRI, ELSA HUMAYRA (2025) PENGARUH GOOD CORPORATE GOVERNANCE (GCG), LEVERAGE DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan BUMN Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
01 COVER.pdf
Download (260kB) | Preview
[img] Text (BAB I)
02 BAB I.pdf
Restricted to Registered users only
Download (106kB)
[img] Text (BAB II)
03 BAB II.pdf
Restricted to Registered users only
Download (273kB)
[img] Text (BAB III)
04 BAB III.pdf
Restricted to Registered users only
Download (215kB)
[img] Text (BAB IV)
05 BAB IV.pdf
Restricted to Registered users only
Download (174kB)
[img] Text (BAB V)
06 BAB V.pdf
Restricted to Registered users only
Download (85kB)
[img] Text (DAFTAR PUSTAKA)
07 DAFTAR PUSTAKA.pdf
Restricted to Registered users only
Download (159kB)
[img] Text (LAMPIRAN)
08 LAMPIRAN.pdf
Restricted to Registered users only
Download (563kB)

Abstract

This study aims to test and analyze the effect of Good Corporate Governance (GCG), leverage and profitability on tax avoidance (Empirical Study on State-Owned Enterprises Listed on the Indonesia Stock Exchange for the 2019-2023 Period). The population used is state-owned enterprises that are consecutively listed on the Indonesia Stock Exchange for the 2019-2023 period. The population in this study is 51 companies. In this study, the purposive sampling method was used in sampling so that 21 companies were obtained. The data analysis method used in this study is multiple linear regression. The results of the study indicate that institutional ownership has a negative and significant effect on tax avoidance, independent commissioners have a negative and significant effect on tax avoidance, audit committees have a negative and significant effect on corporate tax avoidance, leverage has no significant effect on tax avoidance, and profitability has a positive and significant effect on tax avoidance. Keywords: Tax Avoidance, Institutional Ownership, Independent Commissioner, Audit Committee, Leverage, Profitability Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Good Corporate Governance (GCG), leverage dan profitabilitas terhadap penghindaran pajak (Studi Empiris Pada Perusahaan BUMN Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023). Populasi yang digunakan adalah perusahaan BUMN yang berturut-turut terdaftar di Bursa Efek Indonesia periode 2019-2023. Jumlah populasi dalam penelitian ini adalah sebanyak 51 perusahaan. Dalam penelitian ini, metode purposive sampling digunakan dalam pengambilan sampel sehingga diperoleh 21 perusahaan. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa kepemilikan institusional berpengaruh negatif dan signifikan terhadap penghindaran pajak, komisaris independen berpengaruh negatif dan signifikan terhadap penghindaran pajak, komite audit berpengaruh negatif dan signifikan terhadap penghindaran pajak perusahaan, leverage tidak berpengaruh signifikan terhadap penghindaran pajak, serta profitabilitas berpengaruh positif dan signifikan terhadap penghindaran pajak. Kata Kunci: Penghindaran Pajak, Kepemilikan Institusional, Komisaris Independen, Komite Audit, Leverage, Profitabilitas

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 027
NIM/NIDN Creators: 43219110016
Uncontrolled Keywords: Penghindaran Pajak, Kepemilikan Institusional, Komisaris Independen, Komite Audit, Leverage, Profitabilitas
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 010 Bibliography/Bibliografi > 011 General Bibliographies/Bibliografi Umum > 011.5 Bibliographies by Specific Publishers/Bibliografi dan Katalog Penerbitan Khusus > 011.53 Bibliographies by Government Pubications/Bibliografi Penerbitan Pemerintah > 011.532 Government Pubications Issued by Legislative Bodies and Their Committees/Publikasi Pemerintah yang Dikeluarkan Oleh Badan Legislatif dan Komite Mereka
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 > 657.45 Auditing/Audit
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] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.041 Individual Proprietorships/Kepemilikan Perorangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 04 Feb 2025 04:19
Last Modified: 04 Feb 2025 04:19
URI: http://repository.mercubuana.ac.id/id/eprint/93880

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.