PENGARUH CORPORATE GOVERNANCE, DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur dan yang terdaftar di Bursa Efek Indonesia tahun 2014 – 2017)

ROBINHOT, ROBINHOT (2019) PENGARUH CORPORATE GOVERNANCE, DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur dan yang terdaftar di Bursa Efek Indonesia tahun 2014 – 2017). S1 thesis, Universitas Mercu Buana.

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Abstract

The purpose of this study aims to examine the influence of corporate governance and executive character on tax avoidance. Corporate Governance proxied represented by the proportion of independent board of commissioners, audit quality and executive character to tax avoidance. The population in this study is manufacture companies listed in Indonesia Stock Exchange 2014-2017 period. Sample selection is done by using purposive sampling method, it has obtained 76 observations. The data used are secondary data obtained from annual reports of manufacture companies listed on the Indonesia Stock Exchange. The analytical method used is logistic regression analysis done with the help of SPSS version 23.00 for windows. Data processed by using validity test, reliability test, classic assumption test, hypothesis test, and test multiple linear regression analysis. The results showed that the audit quality variables proved to affect tax avoidance, while the executive character variables and the proportion of independent board of commissioner’s variable didn’t affect the tax avoidance. Keywords: Tax Avoidance, Corporate Governance, Executive Character, Audit Quality, Independent of Commissioners Penelitian ini bertujuan untuk menguji pengaruh corporate governance yang diproksikan dengan proporsi dewan komisaris independen, dan kualitas audit serta karakter eksekutif terhadap tax avoidance. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling. Dengan jumlah 76 data observasi. Data yang digunakan adalah data sekunder yang diperoleh dari laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi logistik yang dilakukan dengan bantuan SPSS versi 23.00 for windows. Pengolahan data dilakuakan dengan menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, uji hipotesis dan uji analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel corporate governance yang diproksikan dengan kualitas audit terbukti berpengaruh terhadap tax avoidance, sedangkan proksi proporsi dewan komisaris independen dan variable karakter eksekutif tidak berpengaruh terhadap tax avoidance. Kata Kunci: Tax Avoidance, Corporate Governance, Karakter Eksekutif, Kualitas Audit, Komisaris Independen

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 627
NIM/NIDN Creators: 43217110007
Uncontrolled Keywords: Tax Avoidance, Corporate Governance, Karakter Eksekutif, Kualitas Audit, Komisaris Independen
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
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
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 24 Dec 2021 07:15
Last Modified: 03 Jun 2022 04:29
URI: http://repository.mercubuana.ac.id/id/eprint/52872

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