PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (StudiEmpiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode tahun 2013-2017)

Hartati, Sri (2019) PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (StudiEmpiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode tahun 2013-2017). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui : (1) Pengaruh Dewan Komisaris terhadap Penghindaran Pajak, (2) Pengaruh Dewan Direksi terhadap Penghindaran Pajak, (3) Pengaruh Kepemilikan Manajerial terhadap Penghindaran Pajak, (4) Pengaruh Profitabilitas terhadap Penghindaran Pajak. Penelitian ini menggunakan jenis penelitian kuantitatif, yang diukur dengan menggunakan metode regresi data panel dengan Eviews 9. . Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sampel sebanyak 5 tahun yaitu tahun 2013-2017. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui www.idx.co.id dan metode peneliti kepustakaan. Pengujian hipotesis dengan menggunakan Random Effect Model (REM). Uji prasyarat analisis meliputi Uji Normalitas, Uji Multikolinearitas, Uji Heteroskedastisitas, Uji Autokorelasi, dan Uji Hipotesis. Teknik analisis data menggunakan teknik Analisis Regresi Data Panel, Uji Parsial (t-test), dan Uji Koefisien Determinasi Berganda (R2). Hasil penelitian membuktikan bahwa 1) Dewan Komisaris tidak berpengaruh terhadap Penghindaran Pajak, 2) Dewan Direksi berpengaruh terhadap Penghindaran Pajak, 3) Kepemelikan Manajerial berpengaruh terhadap Penghindaran Pajak, dan (4) Profitabilitas berpengaruh terhadap Penghindaran Pajak. Kata Kunci: Dewan Komisaris, Dewan Direksi, Kepemilikan Manajerial, Profitabilitas, Penghindaran Pajak ABSTRACT This study aims to find out: (1) Board of Commissioners 'Influence on Tax Avoidance, (2) Board of Directors' Influence on Tax Avoidance, (3) Effect of Managerial Ownership on Tax Avoidance, (4) Effect of Profitability on Tax Avoidance. This study uses a type of quantitative research, which is measured using the panel data regression method with Eviews 9.. Samples are determined based on the purpose sampling method, with a sample size of 5 years, namely 2013-2017. The data used in this study is secondary data. The data collection technique uses the documentation method through www.idx.co.id and the library research method. Testing the hypothesis by using Random Effect Model (REM). The prerequisite test for analysis included Normality Test, Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test, and Hypothesis Test. The data analysis technique uses Panel Data Regression Analysis, Partial Test (t-test), and Multiple Determination Coefficient Test (R2). The results of the study prove that 1) the Board of Commissioners has no effect on Tax Avoidance, 2) The Board of Directors influences Tax Avoidance, 3) Managerial Ownership influences Tax Avoidance, and (4) Profitability affects Tax Avoidance. Keywords: Board of Commissioners, Board of Directors, Managerial Ownership, Profitability, Tax Avoidance

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorSulistyowati, SulistyowatiUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Corporate Governance
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 01 Oct 2021 06:29
Last Modified: 01 Oct 2021 06:29
URI: http://repository.stei.ac.id/id/eprint/5349

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