PENGARUH KOMISARIS INDEPENDEN , KOMITE AUDIT DAN UKURAN PERUSAHAAN PADA PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur sektor Makanan dan Minuman yang terdaftar di BEI thn 2015-2019) SKRIPSI

RAHMALIA, SINTA (2021) PENGARUH KOMISARIS INDEPENDEN , KOMITE AUDIT DAN UKURAN PERUSAHAAN PADA PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur sektor Makanan dan Minuman yang terdaftar di BEI thn 2015-2019) SKRIPSI. S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh komisaris independen, komite audit dan ukuran perusahaan terhadap penghindaran pajak.Jenis data yang digunakan adalah data sekunder, dengan metode pengumpulan data dokumentasi dari website IDX (www.idx.co.id). Objek penelitian ini adalah perusahan manufaktur sub sektor makanan dan minuman yang telah terdaftar di Bursa Efek Indonesia dari tahun 2015 - 2019. Sampel diambil dengan menggunakan metode purposive sampling pada perusahaan yang menerbitkan data-data yang dibutuhkan untuk penelitian ini dalam laporan tahunannya.Dari 19 perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di IDX, hanya 11 perusahaan yang memiliki data yang lengkap untuk diteliti, sehingga didapat 55 sampel.Uji statistic yang digunakan adalah uji asumsi klasik, uji kelayakan model, uji hipotesis dan uji regresi linier berganda. Hasil penelitian ini menunjukan bahwa komisaris independen berpengaruh negatif terhadap penghindaran pajak. Sedangakan komite audit dan ukuran perusahaan berpengaruh positif terhadap penghindaran pajak. Kata kunci :Komisaris Independen, Komite Audit dan Ukuran perushaan, Penghindaran pajak, CETR, Bursa Efek Indonesia This study aims to determine the effect of independent commissioners, audit committee and company size on tax avoidance. The type of data used is secondary data, with the method of collecting documentation data from the IDX website (www.idx.co.id). The object of this research is a food and beverage sub-sector manufacturing company that has been listed on the Indonesia Stock Exchange from 2015 - 2019. Samples were taken using purposive sampling method at companies that publish the data needed for this research in their annual reports. Of the 19 manufacturing companies in the food and beverage sub-sector listed on IDX, only 11 companies had complete data to study, so that 55 samples were obtained. The statistical test used is the classic assumption test, model feasibility test, hypothesis test and multiple linear regression test. The results of this study indicate that independent commissioners have a negative effect on tax avoidance. While the audit committee and company size have a positive effect on tax avoidance. Keywords: Independent Commissioner, Audit Committee and company size, tax avoidance, CETR, Indonesia Stock Exchange

Item Type: Thesis (S1)
NIM/NIDN Creators: 43215110585
Uncontrolled Keywords: Komisaris Independen, Komite Audit dan Ukuran perushaan, Penghindaran pajak, CETR, Bursa Efek Indonesia, Independent Commissioner, Audit Committee and company size, tax avoidance, CETR, Indonesia Stock Exchange
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ORYZA LUVITA
Date Deposited: 19 Apr 2022 04:51
Last Modified: 19 Apr 2022 04:51
URI: http://repository.mercubuana.ac.id/id/eprint/60117

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