SIHOMBING, MEI IKA DORMAULI (2021) PENGARUH CORPORATE GOVERNANCE, KONEKSI POLITIK DAN KEPEMILIKAN KELUARGA TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Empiris Pada Perusahaan Manufaktur Industri Sektor Makanan dan Minuman yang Terdaftar di BEI tahun 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta.
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (COVER)
COVER-DAFTAR ISI - meika sihombing.pdf Download (160kB) |
|
Text (BAB I)
BAB I - meika sihombing.pdf Restricted to Registered users only Download (170kB) |
|
Text (BAB II)
BAB II - meika sihombing.pdf Restricted to Registered users only Download (355kB) |
|
Text (BAB III)
BAB III - meika sihombing.pdf Restricted to Registered users only Download (276kB) |
|
Text (BAB IV)
BAB IV - meika sihombing.pdf Restricted to Registered users only Download (326kB) |
|
Text (BAB V)
BAB V - meika sihombing.pdf Restricted to Registered users only Download (182kB) |
|
Text (DAFTAR PUSTAKA)
DAFTAR PUSTAKA - meika sihombing.pdf Restricted to Registered users only Download (172kB) |
|
Text (LAMPIRAN)
LAMPIRAN - meika sihombing.pdf Restricted to Registered users only Download (769kB) |
Abstract
This research aims to know the influence of Corporate Governance, Political Connection and Audit Quality on Tax Avoidance. Corporate Governance is proxied by Audit committee effectiveness and board of commissioners effectiveness. The object of this research is a manufacturing company in the food and beverage sector which is listed on the Indonesia Stock Exchange in 2016-2019. This research was conducted using 72 samples. Determination of the sample using purposive sampling method with the criteria that have been determined by the researcher with a causal relationship design. The results of this study indicate that the effectiveness of the audit committee has no and significant effect on tax avoidance, while the effectiveness of the board of commissioners has a significant and significant effect on tax avoidance, political connections have an effect and are significant on tax avoidance and family ownership has no and insignificant effect on tax avoidance.. Keywords: Tax Avoidance, Corporate Governance, Audit Committee Effectiveness, Board of Commissioners Effectiveness, Political Connections, Family Ownership Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Corporate Governance, Koneksi Politik dan Kepemilikan Keluarga terhadap Tax Avoidance. Corporate Governance diproksikan dengan Efektivitas Komite Audit dan Efektivitas Dewan Komisaris. Objek penelitian ini adalah perusahaan manufaktur industri sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Penelitian ini dilakukan menggunakan sebanyak 72 sampel. Penentuan sampel menggunakan metode purposive sampling dengan kriteria yang telah ditentukan peneliti dengan desain hubungan kausal. Hasil penelitian ini menunjukkan efektivitas komite audit tidak berpengaruh dan tidak signifikan terhadap penghindaran pajak, sedangkan efektivitas dewan komisaris memiliki pengaruh dan signifikan terhadap penghindaran pajak, koneksi politik berpengaruh dan signifikan terhadap penghindaran pajak dan kepemilikan keluarga tidak memiliki pengaruh dan tidak signifikan terhadap penghindaran pajak. Kata kunci: Penghindaran Pajak, Corporate Governance, Efektivitas Komite Audit, Efektivitas Dewan Komisaris, Koneksi Politik, Kepemilikan Keluarga
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217010188 |
| Uncontrolled Keywords: | Penghindaran Pajak, Corporate Governance, Efektivitas Komite Audit, Efektivitas Dewan Komisaris, Koneksi Politik, Kepemilikan Keluarga |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 12 Jul 2023 02:04 |
| Last Modified: | 12 Jul 2023 02:04 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/79006 |
Actions (login required)
 |
View Item |
