PENGARUH LEVERAGE, KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022)

RAMADHANTY, KHAIRUNNISA INTAN (2025) PENGARUH LEVERAGE, KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Tax avoidance refers to a company's effort to reduce the tax burden payable to the government without violating existing laws and regulations (legal). The aim of this study is to empirically examine the influence of leverage, audit committee, and audit quality on tax avoidance. The population used in this study consists of consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The sample was selected using the purposive sampling method, resulting in 41 companies being chosen as the sample. The data used in this study is secondary data obtained from financial reports and annual reports through the official website of the Indonesia Stock Exchange (IDX) or the respective company's official website. The research employs multiple linear regression analysis techniques using the Statistical Product and Services Solution (SPSS) program version 26. The results of this study indicate that leverage has a significant positive effect on tax avoidance, while the audit committee and audit quality do not affect tax avoidance. Keywords: Leverage, Audit Committee, Audit Quality, and Tax Avoidance. Tax avoidance merupakan upaya perusahaan untuk mengurangi beban pajak yang perlu dibayarkan ke negara tanpa melanggar aturan dan perundang-undangan yang berlaku (legal). Tujuan penelitian ini ialah untuk menguji secara empiris pengaruh leverage, komite audit dan kualitas audit terhadap tax avoidance. Populasi yang digunakan adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020 – 2022. Pengambilan sampel menggunakan metode purposive sampling dan perusahaan yang terpilih sebagai sampel sebanyak 41 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan melalui situs resmi Bursa Efek Indonesia (BEI) atau melalui situs web resmi dari perusahaan terkait. Penelitian menggunakan teknik analisis regresi linear berganda dengan program Statistical Product and Services Solution (SPSS) versi 26. Hasil dari penelitian ini menunjukkan bahwa Leverage berpengaruh positif signifikan terhadap Tax Avoidance, Komite Audit dan Kualitas Audit tidak berpengaruh terhadap Tax Avoidance. Kata Kunci: Leverage, Komite Audit, Kualitas Audit, dan Tax Avoidance.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 066
NIM/NIDN Creators: 43220110053
Uncontrolled Keywords: Leverage, Komite Audit, Kualitas Audit, dan Tax Avoidance.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
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
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 > 658.6 Quality Management/Manajemen Kualitas
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 18 Mar 2025 01:55
Last Modified: 18 Mar 2025 01:55
URI: http://repository.mercubuana.ac.id/id/eprint/94965

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