Pengaruh Kepemilikan Institusional, Komisaris Independen, Komite Audit, Ukuran Dewan Direksi, dan Kualitas Audit Terhadap Penghindaran Pajak

Haikal, Muhammad Fikry (2023) Pengaruh Kepemilikan Institusional, Komisaris Independen, Komite Audit, Ukuran Dewan Direksi, dan Kualitas Audit Terhadap Penghindaran Pajak. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh kepemilikan institusional, komisaris independen, komite audit, ukuran dewan direksi, dan kualitas audit terhadap penghindaran pajak pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan jenis penelitian asosiatif dengan pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis regresi data panel dengan Eviews versi 12. Populasi dari penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2021. Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sampel sebanyak 20 perusahaan perbankan sehingga total observasi dalam penelitian ini sebanyak 80 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situs resmi www.idx.co.id dan https://www.idnfinancials.com/, pengujian hipotesis dengan menggunakan uji t. Hasil penelitian membuktikan bahwa secara parsial kepemilikan institusional, komisaris independen, dan kualitas audit berpengaruh terhadap penghindaran pajak, sedangkan komite audit dan ukuran dewan direksi tidak berpengaruh terhadap penghindaran pajak. ABSTRACT This study aims to examine whether the effect of institutional ownership, independent commissioners, audit committees, board size, and audit quality on tax avoidance in banking companies listed on the Indonesia Stock Exchange (IDX). This study uses an associative research approach quantitative, as measured using a panel data regression-based method with Eviews version 12. The population of this study are banking companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The sample was determined based on the purposive sampling method, with a total sample of 20 banking companies so that the total observations in this study were 80 observations. The data used in this research is secondary data. The data collection technique uses the documentation method through the official websites www.idx.co.id and https://www.idnfinancials.com/, hypothesis testing uses the t test. The results of the study prove that partially institutional ownership, independent commissioners, and audit quality has an effect on tax avoidance, while audit committees and board size have no effect on tax avoidance.

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Andyarini, Kus Tri NIDN0308067201 kus3andyarini@yahoo.co.id
Subjects:	Akuntansi > Perpajakan
Divisions:	S1 Akuntansi
Depositing User:	MUHAMMAD FIKRY HAIKAL
Date Deposited:	10 Aug 2023 01:40
Last Modified:	10 Aug 2023 01:40
URI:	http://repository.stei.ac.id/id/eprint/10736

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