PENGARUH KOMISARIS INDEPENDEN, FINANCIAL DISTRESS, DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE (Studi Kasus pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019)

JULIZA, HEFTI (2021) PENGARUH KOMISARIS INDEPENDEN, FINANCIAL DISTRESS, DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE (Studi Kasus pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Tax avoidance is a strategy which refers to minimize tax expense in a way that do not againts the tax regulations therefore it is allowed and considered as legal way. The purpose of this research is to identify the effect of independent commissioners, financial distress, and fiscal loss compensation on tax avoidance (dependent variable). The population in this study is 80 manufactur basic industry company and chemical sector listed on Indonesia Stock Exchange (IDX) period of year 2016-2019. The sample used as many as 25 companies. Sampling using purposive sampling technique. This research used multiple linear regression analysis test. The results of this study indicate that simultaneously the independent commissioner variable, financial distress, fiscal loss compensation have an effect on tax avoidance. Meanwhile, based on the partial test, only independent commissioners have a significant effect on tax avoidance. Keywords: Independent Commissioners, Financial Distress, Fiscal Loss Compensation, Tax Avoidance Tax avoidance merupakan suatu strategi yang ditujukan untuk meminimalkan beban pajak namun tidak bertentangan dengan peraturan perpajakan sehingga masih legal untuk dilakukan. Penelitian ini bertujuan untuk mengetahui pengaruh komisaris independen, financial distress, dan kompensasi rugi fiskal terhadap tax avoidance (variabel dependen). Populasi dalam penelitian ini berjumlah 80 perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019. Sampel yang digunakan dalam penelitian ini berjumlah 25 perusahaan. Pengambilan sampel dilakukan menggunakan teknik purposive sampling. Penelitian ini menggunakan uji analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara simultan variabel komisaris independen, financial distress, kompensasi rugi fiskal berpengaruh terhadap tax avoidance. Sementara berdasarkan uji parsial hanya komisaris independen yang berpengaruh signifikan terhadap tax avoidance. Kata kunci: Komisaris Independen, Financial Distress, Kompensasi Rugi Fiskal, Tax Avoidance

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217010143
Uncontrolled Keywords: Komisaris Independen, Financial Distress, Kompensasi Rugi Fiskal, 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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 03 Mar 2025 02:51
Last Modified: 03 Mar 2025 02:51
URI: http://repository.mercubuana.ac.id/id/eprint/94594

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