PENGARUH GOOD CORPORATE GOVERNANCE, LIKUIDITAS, DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Periode 2016-2019)

PUTRI, JIHAN NABILAH EKAYONO (2021) PENGARUH GOOD CORPORATE GOVERNANCE, LIKUIDITAS, DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Periode 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of good corporate governance, liquidity, and leverage on tax avoidance. Good Corporate Governance in this study which proxy by the independent board of commissioners and the audit committee , liquidity is measured by the ratio of the current ratio (CR), and leverage is measured by the ratio of debt to assets (DAR). The sample used in this research is mining sector companies listed on the Stock Exchange Indonesia in 2016-2019, with the number of the samples are 16 companies. The type of this research is quantitative by using software SPSS 22. Data were collected by using purposive sampling method. The analytical tool used is descriptive data statistics, classic assumption tests and multiple linear regression. Based on the results of the study it can be concluded that: Audit Committee has a significant effect on Tax Avoidance, Independent Board Of Commissioners does not have a significant on Tax Avoidance, Current Ratio does not have a significant effect on Tax Avoidance, and Debt to Assets Ratio does not have a significant effect on Tax Avoidance. Keywords: Independent Board of Commissioners, Audit Committee, Current Ratio, Debt to Assets Ratio, Tax Avoidance Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance, likuiditas, dan leverage terhadap tax avoidance. Good Corporate Governance diproksikan dengan dewan komisaris independen dan komite audit, likuiditas diukur dengan rasio current ratio (CR), dan leverage diukur dengan rasio debt to assets (DAR). Sampel yang digunakan dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar pada Bursa Efek Indonesia tahun 2016–2019 dengan jumah 16 sampel perusahaan. Jenis penelitian ini adalah kuantitatif dengan menggunakan software SPSS 22. Data dikumpulkan dengan menggunakan metode purposive sampling. Alat analisis yang digunakan adalah statistik deskriptif data, uji asumsi klasik dan regresi linier berganda. Berdasarkan hasil penelitian dapat disimpulkan bahwa : Komite Audit berpengaruh signifikan terhadap tax avoidance, Dewan Komisaris Independen, Current Ratio (CR), dan Debt to Assets Ratio (DAR) tidak berpengaruh signifikan terhadap tax avoidance. Kata Kunci: Dewan Komisaris Independen, Komite Audit, Current Ratio, Debt to Assets Ratio, Tax Avoidance

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217010065
Uncontrolled Keywords: Dewan Komisaris Independen, Komite Audit, Current Ratio, Debt to Assets Ratio, 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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 28 Feb 2025 07:59
Last Modified: 28 Feb 2025 07:59
URI: http://repository.mercubuana.ac.id/id/eprint/94530

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