PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAN, DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI 2015-2018)

APRILIDYA, HEVI (2020) PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAN, DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI 2015-2018). S1 thesis, Universitas Mercu Buana.

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Abstract

The purpose of this study is to analyze how much influence the board of commissioner, audit comitte, institutional ownership, company size and leverage on tax avoidance on food and beverage sector companies listed on the Indonesia Stock Exchange. The factors tested in this study are tax avoidanceas the dependent variable while the size of the board of commissioners, audit committe, institutional ownership, firm size and leverage as independent variables. The sample of this study consistes of 24 food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) and submitted financial statements consistenly in the period 2015-2018. The data used in this study is secondary data and the selection of samples using purposive sampling method. The analytical tool used is multiple regression analysis to examine the effect of the size of the board of commissioners, audit committe, institutional ownership, company size and leverage on tax avoidance. The results of this study are the variables of the Board of Commissioners, Institutional Ownership, Audit Committee, Company Size which have no significant effect, while the Leverage variable has a significant effect. Keywords : Good Corporate Governance, Company Size, Leverage, Tax Avoidance. Penelitian ini bertujuan untuk menganalisis seberapa besar pengaruh dewan komisaris, komite audit, kepemilikan institusional, ukuran perusahaan dan leverage terhadap tax avoidance (penghindaran pajak) pada perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Faktor-faktor yang diuji dalam penelitian ini adalah tax avoidance (penghindaran pajak) sebagai variabel dependen sedangkan ukuran dewan komisaris, komite audit, kepemilikan institusional, ukuran perusahaan dan leverage sebagai variabel independen. Sampel penelitian ini terdiri dari 24 perusahaan sektor makanan dan minuman yang terdaftar dalam Bursa Efek Indonesia (BEI) dan menyampaikan laporan keuangan secara konsisten dalam periode tahun 2015-2018. Data yang digunakan dalam penelitian ini adalah data sekunder dan pemilihan sampel menggunakan metode purposive sampling. Alat analisis yang digunakan adalah analisis regresi berganda untuk menguji pengaruh ukuran dewan komisaris, komite audit, kepemilikan institusional, ukuran perusahaan dan leverage terhadap tax avoidance. Hasil penelitian ini adalah variabel Dewan Komisaris, Kepemilikan Institusional, Komite Audit, Ukuran Perusahaan yang tidak berpengaruh secara signifikan, sedangkan variabel Leverage yang berpengaruh secara signifikan. Kata Kunci : Good Corporate Governance, Ukuran Perusahaan, Leverage, Tax Avoidance.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 018
NIM/NIDN Creators: 43216010259
Uncontrolled Keywords: Good Corporate Governance, Ukuran Perusahaan, Leverage, Tax Avoidance.
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: 31 Jan 2022 10:44
Last Modified: 03 Feb 2022 03:12
URI: http://repository.mercubuana.ac.id/id/eprint/55081

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