PENGARUH KOMISARIS INDEPENDEN, UKURAN PERUSAHAAN, KOMITE AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2023)

PUTRI, DESMALIA (2025) PENGARUH KOMISARIS INDEPENDEN, UKURAN PERUSAHAAN, KOMITE AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the influence of Independent Commissioners, Company Size, and Audit Committee on tax avoidance. The presentation of this research is carried out by analyzing data from the annual financial reports of mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The sample in this study consists of 24 companies with complete data available for five periods, resulting in 120 data points using the purposive sampling method. The tests used include descriptive statistical analysis, classical assumption tests, model suitability tests, and hypothesis testing. Data processing was conducted using the SPSS version 25 application. The dependent variable in this study is Tax Avoidance, while the independent variables are the influence of Independent Commissioners, Company Size, and Audit Committee. The results of the study indicate that Independent Commissioners and Audit Committee have no significant effect on tax avoidance, whereas Company Size has a significant effect on tax avoidance. Keywords: Independent Commissioner, Company Size, Audit Committee, Tax Avoidance Penelitian diselenggarakan dengan tujuan memahami pengaruh Komisaris Independen, Ukuran Perusahaan, dan Komite Audit terhadap tax avoidance. Penyajian penelitian ini dilaksanakan melalui menganalisa data dari laporankeuangan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Sampel yang diterapkan sejumlah 24 perusahaan yang mempunyai data lengkap dalam 5 periode, dan diperoleh 120 data dengan mempergunakan metode purposive sampling. Uji yang dipergunakan diantaranya uji statistik deskriptif, uji asumsi klasik, uji kesesuaian model, serta uji hipotesis. Dalam mengolah data mempergunakan program SPSS versi 25. Variabel dependen yang diterapkan Tax Avoidance sementara untuk variable independen meliputi Komisaris Independen, Ukuran Perusahan, serta Komite Audit. Hasil yang didapat memperlihatkan komisaris independen dan komite audit tidak mempengaruhi tax avoidance, namun untuk ukuran perusahaan mempengaruhi tax avoidance. Kata Kunci : Komisaris Independen, Ukuran Perusahaan, Komite Audit, Tax Avoidance

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 178
NIM/NIDN Creators: 43221010104
Uncontrolled Keywords: Komisaris Independen, Ukuran Perusahaan, Komite Audit, 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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.8 Accounting for Enterprises Enganged in Specific Kinds of Activities/Akuntansi Usaha yang Bergerak dalam Jenis Kegiatan Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 10 Sep 2025 06:00
Last Modified: 10 Sep 2025 06:00
URI: http://repository.mercubuana.ac.id/id/eprint/97621

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