SAPITRI, NOVIA EKA (2025) PENGARUH KEPEMILIKAN ASING, KOMITE AUDIT, DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE DENGAN KARAKTER EKSEKUTIF SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The self-assessment system implemented by Indonesia in tax collection which gives taxpayers the authority to calculate, deposit, and report their own tax obligations has actually become a loophole that is exploited by taxpayers to carry out tax avoidance actions that can harm the country. Therefore, this study aims to examine the effect of foreign ownership, audit committees, and financial distress on tax avoidance with executive character as a moderator. The population in this study were manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) with a research period of 2021-2023. The sample in this study was selected using a purposive sampling method with certain criteria so that the sample obtained was 48 companies. The analysis method used is panel data regression analysis and Moderated Regression Analysis (MRA). The results of the study prove that foreign ownership and financial distress have a significant negative effect on tax avoidance, while the audit committee has no effect on tax avoidance, executive character strengthens the negative effect of the audit committee on tax avoidance but is unable to moderate the effect of foreign ownership and financial distress on tax avoidance. Keywords : Foreign Ownership, Audit Committee, Financial distress, Tax avoidance, Executive Character Adanya sistem self-assessment yang diterapkan Indonesia dalam pemungutan pajak yang memberikan wewenang kepada wajib pajak untuk menghitung, menyetor, dan melaporkan sendiri kewajiban perpajakannya justru menjadi celah yang dimanfaatkan oleh wajib pajak untuk melakukan tindakan tax avoidance yang dapat merugikan negara. Maka penelitian ini bertujuan untuk menguji pengaruh kepemilikan asing, komite audit, dan financial distress terhadap tax avoidance dengan karakter eksekutif sebagai pemoderasi. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode tahun penelitian yaitu 2021-2023. Sampel dalam penelitian ini dipilih menggunakan metode purposive sampling dengan kriteria tertentu sehingga sampel yang diperoleh sebanyak 48 perusahaan. Metode analisis yang digunakan adalah analisis regresi data panel dan Moderated Regression Analysis (MRA). Hasil penelitian membuktikan bahwa kepemilikan asing dan financial distress berpengaruh negatif signifikan terhadap tax avoidance, sedangkan komite audit tidak berpengaruh terhadap tax avoidance, karakter eksekutif memperkuat pengaruh negatif komite audit terhadap tax avoidance tetapi tidak mampu memoderasi pengaruh kepemilikan asing dan financial distress terhadap tax avoidance. Kata Kunci : Kepemilikan Asing, Komite Audit, Financial distress, Tax avoidance, Karakter Eksekutif
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