Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, Komite Audit, Ukuran Dewan Direksi, dan Intensitas Aset Tetap Terhadap Penghindaran Pajak

Maulida, Yunita Nur (2023) Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, Komite Audit, Ukuran Dewan Direksi, dan Intensitas Aset Tetap Terhadap Penghindaran Pajak. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

	Text (PENDAHULUAN) PENDAHULUAN.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial. Download (2MB) | Request a copy
	Text (BAB 1) BAB 1.pdf Available under License Creative Commons Attribution Non-commercial. Download (178kB)
	Text (BAB 2) BAB 2.pdf Available under License Creative Commons Attribution Non-commercial. Download (261kB)
	Text (BAB 3) BAB 3.pdf Available under License Creative Commons Attribution Non-commercial. Download (298kB)
	Text (BAB 4) BAB 4.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (371kB) | Request a copy
	Text (BAB 5) BAB 5.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (43kB) | Request a copy
	Text (DAFTAR REFERENSI) DAFTAR REFERENSI.pdf Available under License Creative Commons Attribution Non-commercial. Download (179kB)
	Text (LAMPIRAN) LAMPIRAN.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (392kB) | Request a copy
	Text (LEMBAR KONSULTASI) LEMBAR KONSULTASI SKRIPSI.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (2MB) | Request a copy

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh kepemilikan institusional, kepemilikan manajerial, komisaris independen, komite audit, ukuran dewan direksi, dan intensitas aset tetap terhadap penghindaran pajak pada perusahaan barang konsumsi 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 barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sampel sebanyak 10 perusahaan barang konsumsi sehingga total observasi dalam penelitian ini sebanyak 50 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 berpengaruh terhadap penghindaran pajak, sedangkan kepemilikan manajerial, komisaris independen, komite audit, ukuran dewan direksi, dan intensitas aset tetap tidak berpengaruh terhadap penghindaran pajak. ABSTRACT This study aims to examine whether the effect of institutional ownership, managerial ownership, independent commissioners, audit committees, board size, and fixed asset intensity on tax avoidance in consumer goods 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 consumer goods companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sample was determined based on the purposive sampling method, with a total sample of 10 consumer goods companies so that the total observations in this study were 50 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 has an effect on tax avoidance, while managerial ownership, independent commissioners, audit committees, board size, and fixed asset intensity have no effect on tax avoidance.

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Sulistyowati, Sulistyowati NIDN0326097701 sulis_jihan@yahoo.com
Subjects:	Akuntansi > Perpajakan
Divisions:	S1 Akuntansi
Depositing User:	YUNITA NUR MAULIDA
Date Deposited:	01 Sep 2023 02:08
Last Modified:	01 Sep 2023 02:08
URI:	http://repository.stei.ac.id/id/eprint/10801

Actions (login required)

View Item