PENGARUH DEWAN KOMISARIS INDEPENDEN, LEVERAGE DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2020)

SUSANTI, TRI (2022) PENGARUH DEWAN KOMISARIS INDEPENDEN, LEVERAGE DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2020). S1 thesis, Universitas Mercu Buana Bekasi.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh Dewan Komisaris Independen, Leverage dan Capital Intensity terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018- 2020. Teknik pengambilan sampel dilakukan dengan metode purposive sampling. Berdasarkan metode purposive sampling diperoleh sampel sebanyak 57 sampel perusahaan manufaktur. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif (kausal).Analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif ,uji normalitas, uji autokorelasi, uji heteroskedastisitas, uji mulikolonieritas, uji regresi liniear berganda, uji koefisien determinasi, uji t dan uji f dengan menggunakan SPSS Versi 25 dan menggunakan Microsoft Excel 2013. Hasil penelitian ini menunjukkan bahwa Dewan Komisaris Independen, Leverage dan Capital Intensity terhadap penghindaran pajak secara simultan (Uji- F) berpengaruh signifikan terhadap penghindaran pajak pada perusahaan manufaktur. Secara parsial (Uji-t) Dewan Komisaris Independen berpengaruh positif signifikan terhadap penghindaran pajak, Leverage berpengaruh positif signifikan terhadap penghindaran pajak dan Capital Intensity berpengaruh signifikan terhadap penghindaran pajak pada perusahaan Manufaktur. Kata Kunci : Dewan Komisaris Independen, Leverage, Capital Intensity, Penghindaran Pajak. ABSTRACT This study aims to analyze the effect of the Independent Board of Commissioners, Leverage and Capital Intensity on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sampling technique was carried out by purposive sampling method. Based on the purposive sampling method, a sample of 57 manufacturing companies was obtained. The research method used in this research is quantitative (causal) method. The analysis used in this research is descriptive statistical analysis, normality test, autocorrelation test, heteroscedasticity test, multicolonierity test, multiple linear regression test, coefficient of determination test, t test and test f by using SPSS Version 25 and using Microsoft Excel 2013. The results of this study indicate that the Board of Commissioners' Independent, Leverage and Capital Intensity on tax avoidance simultaneously (F-Test) has a significant effect on tax avoidance in manufacturing companies. Partially (t-test) Independent Board of Commissioners has a significant positive effect on tax avoidance, Leverage has a significant positive effect on tax avoidance and Capital Intensity has a significant effect on tax avoidance in Manufacturing companies Keywords: Independent Board of Commisioners, Leverage, Capital Intensity, Tax Avoidance

Item Type:	Thesis (S1)
Call Number CD:	FE/AK 22 047
NIM/NIDN Creators:	43218210003
Uncontrolled Keywords:	Kata Kunci : Dewan Komisaris Independen, Leverage, Capital Intensity, Penghindaran Pajak.
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:	siti maisyaroh
Date Deposited:	26 Dec 2022 03:42
Last Modified:	26 Dec 2022 03:42
URI:	http://repository.mercubuana.ac.id/id/eprint/72805

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