PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE

Sutono, Winda Caroline (2020) PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE. Undergraduate thesis, Universitas Stikubank.

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Abstract

Penelitian ini menguji pengaruh komisaris independen, kualitas audit, kepemilikan institusional, komite audit dan ukuran perusahaan terhadap tax avoidance (Studi empiris pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2019). Tax avoidance merupakan tindakan yang dilakukan perusahaan yang dapat mengakibatkan berkurangnya kewajiban pajak perusahaan. Motif perusahaan melakukan tax avoidance adalah untuk memperbesar keuntungan yang diinginkan oleh para pemegang saham yang dilakukan manajer. Penelitian ini menggunakan model pengukuran Efective Tax Raate (ETR). Metode pengambilan sampel menggunakan purposive sampling dengan periode penelitian 2015-2019 dan jenis data berupa kuantitatif. Jumlah data yang digunakan dalam penelitian ini adalah sebanyak 160 data pengamatan sebagai sampel dari perusahaan sektor perbankan. Hubungan variabel dan atau pengaruh antar variabel dijelaskan dengan menggunakan metode analisis regresi data panel dengan aplikasi program Eviews9. Hasil penelitian ini menyatakan bahwa variabel komisaris independen, kualitas audit, dan komite audit berpengaruh negative terhadap tax avoidance, sedangkan kepemilikan institusional tidak terbukti berpengaruh terhadap tax avoidance. Ukuran perusahaan sebagai variable control juga berpengaruh terhadap tax avoidance. This study examines the effect of independent commissioners, audit quality, institutional ownership, audit committee and company size on tax avoidance (Empirical study of banking companies listed on the Indonesia Stock Exchange (BEI) 2015-2019). Tax avoidance is an action taken by a company that can result in reduced corporate tax obligations. The company motive for tax avoidance is to increase the profit that the manager wants to make. This study uses the Effective Tax Raate (ETR) measurement model. The sampling method used was purposive sampling with the study period 2015-2019 and the type of data was quantitative. The amount of data used in this research is 160 observational data as a sample of banking sector companies. The relationship between variables and / or the influence between variables is explained using panel data regression analysis method with the Eviews9 program application. The results of this study state that the independent commissioner, audit quality, and audit committee variables have a negative effect on tax avoidance, while institutional ownership is not proven to have an effect on tax avoidance. Company size as a control variable also affects tax avoidance.

Item Type:	Thesis (Undergraduate)
Additional Information:	SKR.V.05.52.2158 NIM.16.05.52.0200
Uncontrolled Keywords:	Penghindaran Pajak, Komisaris Independen, Kualitas Audit, Kepemilikan Institusional, Komite Audit dan Ukuran Perusahaan
Subjects:	H Social Sciences > HG Finance
Faculty / Institution:	Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User:	Farida Sri Endaryani
Date Deposited:	05 Nov 2020 04:50
Last Modified:	05 Nov 2020 04:50
URI:	https://eprints.unisbank.ac.id/id/eprint/7312

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