SAFITRI, ALVIRA YOLA (2023) PENGARUH UKURAN DEWAN DIREKSI, KOMISARIS INDEPENDEN DAN KOMPENSASI EKSEKUTIF TERHADAP PENGHINDARAN PAJAK (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2017 – 2020). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the effect of the size of the Board of Directors, Independent Commissioners and Executive Compensation on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The sampling technique was carried out using a purposive sampling method. Based on the purposive sampling method, a sample of 60 manufacturing companies was obtained. The research method used in this study is a quantitative method (causal). The analysis used in this research is descriptive statistical analysis, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, coefficient of determination test, t test and f test, multiple linear regression test using SPSS Version 24. The results of this study indicate that Board Size Board of Directors, Independent Commissioner and Executive Compensation influence tax evasion simultaneously (f-test). Partially (t-test) the size of the Board of Directors and Independent Commissioners has no effect on tax evasion and Executive Compensation has an effect on Tax Avoidance in Manufacturing companies. Keyword : Size of the Board of Directors, Independent Commissioners, Executive Compensation and Tax Avoidance. Penelitian ini bertujuan untuk menganalisis pengaruh Ukuran Dewan Direksi, Komisaris Independen dan Kompensasi Eksekutif terhadap Penghindaran Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017- 2020. Teknik pengambilan sampel dilakukan dengan metode purposive sampling. Berdasarkan metode purposive sampling diperoleh sampel sebanyak 60 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 multikolinieritas, uji heteroskedastisitas, uji autokorelasi, uji koefisien determinasi, uji t dan uji f, uji regresi liniear berganda dengan menggunakan SPSS Versi 24. Hasil penelitian ini menunjukkan bahwa Ukuran Dewan Direksi, Komisaris Independen dan Kompensasi Eksekutif berpengaruh terhadap penghindaran pajak secara simultan (Uji-f). Secara parsial (Uji-t) Ukuran Dewan Direksi dan Komisaris Independen tidak berpengaruh terhadap penghindaran pajak dan Kompensasi Eksekutif berpengaruh terhadap Penghindaran Pajak pada perusahaan Manufaktur. Kata Kunci : Ukuran Dewan Direksi, Komisaris Independen, Kompensasi Eksekutif dan Penghindaran Pajak.
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 23 064 |
| Uncontrolled Keywords: | Ukuran Dewan Direksi, Komisaris Independen, Kompensasi Eksekutif dan Penghindaran Pajak. |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ADELINA HASNA SETIAWATI |
| Date Deposited: | 27 May 2023 07:48 |
| Last Modified: | 27 May 2023 07:48 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/77771 |
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