HERLINA, SHELLA NANDA (2025) PENGARUH UKURAN PERUSAHAAN, KOMITE AUDIT, KEPEMILIKAN MANAJERIAL DAN KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE TAX AVOIDANCE. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to provide empirical evidence regarding the influence of firm size, audit committee, managerial ownership, and corporate characteristics on tax avoidance practices. The research population consists of all mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The sampling process employed a purposive sampling technique, resulting in 31 companies selected as the research sample. A quantitative approach was applied, utilizing the companies’ financial data. Data analysis was conducted through multiple linear regression using SPSS version 27 to address the research questions formulated in this study. The findings indicate that the audit committee and managerial ownership have a significant effect on corporate tax avoidance, whereas firm size and sales growth do not show a significant impact on corporate tax avoidance practices. Keywords: Company Size, Audit Committee, Managerial Ownership, Company Characteristics, Tax Avoidance Penelitian ini diarahkan untuk membuktikan secara empiris hubungan antara ukuran entitas bisnis, keberadaan komite audit, kepemilikan manajerial, serta karakteristik korporasi terhadap praktik tax avoidance. Seluruh perusahaan sektor pertambangan yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2019– 2023 dijadikan populasi penelitian. Pemilihan sampel dilakukan dengan metode purposive sampling, sehingga terpilih 31 perusahaan sebagai objek analisis. Penelitian ini mengadopsi pendekatan kuantitatif yang didasarkan pada pemanfaatan data keuangan perusahaan. Pengolahan dan pengujian data dilakukan melalui analisis regresi linear berganda menggunakan perangkat lunak SPSS versi 27, dengan tujuan menjawab permasalahan penelitian yang telah dirumuskan sebelumnya. Berdasarkan hasil analisis, ditemukan bahwa variabel komite audit dan kepemilikan manajerial memiliki pengaruh signifikan terhadap corporate tax avoidance. Sebaliknya, ukuran perusahaan serta laju pertumbuhan penjualan terbukti tidak memberikan pengaruh yang berarti terhadap praktik corporate tax avoidance. Kata kunci : Ukuran Perusahaan, Komite Audit, Kepemilikan Manajerial, Karakteristik Perusahaan, Tax Avoidance
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