ROMDONAH, (2020) PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2014-2018). S1 thesis, Universitas Mercu Buana Bekasi.
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LEMBAR PENGESAHAN.pdf Download (583kB) | Preview |
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SURAT PERNYATAAN.pdf Download (579kB) | Preview |
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Abstract
ABSTRACT Tax revenue is very important in running the government for this because taxes contribute the most to state revenue. Companies often take actions to reduce the amount of tax burden. one of which is tax avoidance. One of the efforts in minimizing tax avoidance by corporate management is Good Corporate Governance (GCG), which is tasked with supervising companies in handling tax avoidance. This study aims to examine the effect of institutional ownership, independent board of commissioners, audit committee and audit quality on tax avoidance. This research is a quantitative study of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. Sampling using a purposive sampling technique with a final sample of 157 companies. Data analysis techniques used are descriptive statistics, classic assumption tests and hypothesis testing with multiple linear regression using the help of the IBM SPSS statistical version 25. Tax avoidance is measured by Cash Effective Tax Rate (CETR). The results showed that institutional ownership and audit committee had a significant effect on tax avoidance, while the independent board of commissioners and audit quality had no significant effect on tax avoidance. Keywords: Tax Avoidance, Good Corporate Governance ABSTRAK Penerimaan pajak sangat berperan penting dalam menjalankan pemerintahan untuk hal ini dikarenakan pajak berkontribusi terbesar bagi pendapatan negara. Perusahaan seringkali melakukan tindakan-tindakan untuk menurunkan jumlah beban pajak. salah satu yang dilakukan yaitu penghindaran pajak. Salah satu upaya dalam meminimalisir tindakan penghindaran pajak oleh pihak pengelola perusahaan adalah dengan Good Corporate Governance (GCG) yang mana bertugas untuk mengawasi perusahaan dalam menangani tindakan penghindaran pajak. Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional, dewan komisaris independen, komite audit dan kualitas audit terhadap penghindaran pajak. Penelitian ini merupakan penelitian kuantitatif pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014-2018. Pengambilan sampel menggunakan teknik purposive sampling dengan sampel akhir sebanyak 157 perusahaan. Teknik analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik dan pengujian hipotesis dengan regresi linier berganda dengan menggunakan bantuan program IBM SPSS statistic versi 25. Penghindaran pajak diukur dengan Cash Effective Tax Rate (CETR). Hasil penelitian menunjukan bahwa kepemilikan institusional dan komite audit berpengaruh signifikan terhadap penghindaran pajak, sedangkan dewan komisaris independen dan kualitas audit tidak berpengaruh signifikan terhadap penghindaran pajak. Kata Kunci: Penghindaran Pajak, Good Corporate Governance
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 20 008 |
| NIM/NIDN Creators: | 43216210010 |
| Uncontrolled Keywords: | Kata Kunci: Penghindaran Pajak, Good Corporate Governance |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 31 May 2022 08:53 |
| Last Modified: | 31 May 2022 08:53 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/62414 |
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