PENGARUH PROFITABILITAS, SUSTAINABILITY REPORT, DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022)

SETYOWATI, ENDAH (2025) PENGARUH PROFITABILITAS, SUSTAINABILITY REPORT, DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Since tax avoidance lowers government income without really breaking the law, it is a separate and complicated problem. Consequently, we need to look at what makes it tick. This research looks at the relationship between tax avoidance and sustainability reports, profitability, and sound corporate governance practices such independent board members, audit committees, and institutional ownership. Listed on the Indonesia Stock Exchange from 2019 through 2022, these firms are from the manufacturing industry. Using purposive sampling, the author chose the right firms to include. Multiple linear regression was used by the writer in order to examine the data. The results show that there is a negative and significant relationship between profitability and tax avoidance, but no such relationship between sustainability reports and tax avoidance. Institutional ownership also has a negative and significant effect, but neither independent board members nor audit committees do. Keywords: Tax Avoidance, Profitability, Sustainability Report, Institutional Ownership, Independent Commissioners, and Audit Committee. Karena penghindaran pajak menurunkan pendapatan pemerintah tanpa benar-benar melanggar hukum, ini adalah masalah yang terpisah dan rumit. Oleh karena itu, kita perlu melihat apa yang menyebabkannya. Penelitian ini melihat hubungan antara penghindaran pajak dengan laporan keberlanjutan, profitabilitas, dan praktik tata kelola perusahaan yang baik, seperti anggota dewan independen, komite audit, dan kepemilikan institusional. Perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2019 hingga 2022 berasal dari industri manufaktur. Dengan menggunakan purposive sampling, penulis memilih perusahaan-perusahaan yang tepat untuk diikut sertakan. Regresi linier berganda digunakan oleh penulis untuk menguji data. Hasil penelitian menunjukkan bahwa terdapat hubungan negatif dan signifikan antara profitabilitas dan penghindaran pajak, tetapi tidak ada hubungan antara laporan keberlanjutan dan penghindaran pajak. Kepemilikan institusional juga memiliki pengaruh negatif dan signifikan, tetapi tidak demikian halnya dengan anggota dewan independen maupun komite audit. Kata Kunci: Penghindaran Pajak, Profitabilitas, Sustainibility Report, Kepemilikan Institusional, Komisaris Independen, dan Komite Audit.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43220110110
Uncontrolled Keywords: Penghindaran Pajak, Profitabilitas, Sustainibility Report, Kepemilikan Institusional, Komisaris Independen, dan Komite Audit.
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.6 Investment/Investasi
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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
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 > 657.8 Accounting for Enterprises Enganged in Specific Kinds of Activities/Akuntansi Usaha yang Bergerak dalam Jenis Kegiatan Tertentu
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 30 Oct 2025 08:51
Last Modified: 30 Oct 2025 08:51
URI: http://repository.mercubuana.ac.id/id/eprint/99971

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