PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, UKURAN PERUSAHAAN, DAN KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) Studi Kasus Pada Perusahaan Sektor Property Dan Real Estate yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2014-2018

Krismonika, Sella (2020) PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, UKURAN PERUSAHAAN, DAN KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) Studi Kasus Pada Perusahaan Sektor Property Dan Real Estate yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2014-2018. Undergraduate thesis, Universitas Stikubank.

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Abstract

Penelitian ini dilakukan untuk menganalisis serta memberi bukti empiris tentang pengaruh variabel proporsi dewan komisaris independen, komite audit, ukuran perusahaan, serta karakter eksekutif terhadap penghindaran pajak (tax avoidance) pada perusahan sektor property dan real estate yang terdaftar di BEI pada tahun 2014-2018. Metode pengambilan sampel menggunakan purposive sampling dan diperoleh sampel sejumlah 175 perusahaan yang telah memenuhi kriteria. Hasil pengujian dan analisis menunjukan bahwa proporsi dewan komisaris independen, ukuran perusahaan, dan karakter eksekutif menunjukkan pengaruh dengan arah negatif dan signifikan terhadap kemungkinan tindakan tax avoidance, dan komite audit tidak menunjukkan pengaruh apapun terhadap kemungkinan tindakan tax avoidance. This research was conducted to analyze and provide empirical evidence about the influence of the variable proportions of independent commissioners, audit committees, company size, and executive character on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange in 2014-2018. The sampling method uses purposive sampling and obtained a sample of 175 companies that have met the criteria. Test and analysis results show that the proportion of independent commissioners, company size, and executive character shows the influence in a negative and significant direction on the likelihood of tax avoidance actions, and the audit committee does not show any influence on the likelihood of tax avoidance actions.

Item Type:	Thesis (Undergraduate)
Additional Information:	SKR.V.05.52.2133 NIM.16.05.52.0261
Uncontrolled Keywords:	Proporsi Dewan Komisaris Independn, Komite Audit, Ukuran Perusahan, Karakter Eksekutif, Tax Avoidance
Subjects:	H Social Sciences > HG Finance
Faculty / Institution:	Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User:	Farida Sri Endaryani
Date Deposited:	21 Oct 2020 07:39
Last Modified:	21 Oct 2020 07:39
URI:	https://eprints.unisbank.ac.id/id/eprint/7259

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