PENGARUH GOOD CORPORATE GOVERNANCE, FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023)

FIRA, AL (2025) PENGARUH GOOD CORPORATE GOVERNANCE, FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023). S1 thesis, Universitas Mercu Buana Jakarta.

Preview	Text (HAL COVER) 01 COVER.pdf Download (593kB) | Preview
	Text (BAB I) 02 BAB 1.pdf Restricted to Registered users only Download (275kB)
	Text (BAB II) 03 BAB 2.pdf Restricted to Registered users only Download (474kB)
	Text (BAB III) 04 BAB 3.pdf Restricted to Registered users only Download (404kB)
	Text (BAB IV) 05 BAB 4.pdf Restricted to Registered users only Download (363kB)
	Text (BAB V) 06 BAB 5.pdf Restricted to Registered users only Download (242kB)
	Text (DAFTAR PUSTAKA) 07 DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (271kB)
	Text (LAMPIRAN) 08 LAMPIRAN.pdf Restricted to Registered users only Download (412kB)

Abstract

The purpose of this study is to test and collect empirical data on the influence of tax avoidance on Good Corporate Governance (GCG), Financial Distress and Company Size. The independent variables of this study are GCG, Financial Distress and Company Size. Tax Avoidance serves as the dependent variable of the study. Secondary data used in this study are sourced from the official website of the Indonesia Stock Exchange (IDX) and the websites of each company. The population of this study consisted of 68 mining companies listed on the IDX from 2020 to 2023, with the Purposive Sampling technique used and a sample of 27 companies listed on the Mining Company on the IDX. The data analysis of this study used descriptive statistical analysis with the help of SPSS version 25. The results of the study indicate that Institutional Ownership, Independent Commissioners, Financial Distress have a significant negative effect on Tax Avoidance, while Company Size does not have a significant effect on Tax Avoidance. Keywords: Institutional Ownership, Independent Commissioner, Financial Distress, Company Size, Tax Avoidance Penelitian ini dilaksanakan dengan tujuan menguji serta mengumpulkan data empiris mengenai pengaruh diantara penghindaran pajak dengan Good Corporate Governance (GCG), Financial Distress dan Ukuran Perusahaan. Variabel independen yang diterapkan yaitu GCG, Financial Distress, serta Ukuran Perusahaan, kemudian untuk variabel dependen yaitu Tax Avoidance. Data sekunder yang dipergunakan bersumber melalui situs web resmi Bursa Efek Indonesia (BEI) dan web setiap perusahaan. Populasi yang diterapkan meliputi 68 perusahaan pertambangan yang terdaftar di BEI dari tahun 2020 hingga 2023, melalui teknik Purposive Sampling sehingga diperoleh 27 sampel Perusahaan Pertambangan di BEI. Data yang didapatkan dianalisis mempergunakan statistik deskriptif melalui dukungan SPSS versi 25. Hasil yang didapat menjelaskan Kepemilikan Institusional, Komisaris Independen, Financial Distress berpengaruh negatif signifikan terhadap Tax Avoidance, sementara Ukuran Perusahaan tidak berpengaruh signifikan terhadap Tax Avoidance. Kata Kunci: Kepemilikan Institusional, Komisaris Independen, Financial Distress, Ukuran Perusahaan, Tax Avoidance

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 25 139
NIM/NIDN Creators:	43221010107
Uncontrolled Keywords:	Kepemilikan Institusional, Komisaris Independen, Financial Distress, Ukuran Perusahaan, Tax Avoidance
Subjects:	300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara 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 > 380 Commerce, Communications, Transportation (Perdagangan, Komunikasi, Transportasi) > 381 Commerce, Trade/Perdagangan > 381.1 Retail Trade/Perdagangan Ritail, Pasar 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal 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:	khalimah
Date Deposited:	11 Jul 2025 08:25
Last Modified:	11 Jul 2025 08:25
URI:	http://repository.mercubuana.ac.id/id/eprint/96077

Actions (login required)

View Item