PENGARUH CORPORATE GOVERNANCE DAN KUALITAS PELAPORAN KEUANGAN TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014 – 2016)

NURUL SUFI, FAJRIYAH (2018) PENGARUH CORPORATE GOVERNANCE DAN KUALITAS PELAPORAN KEUANGAN TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014 – 2016). Skripsi thesis, STIE INDONESIA JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menguji apakah pengaruh dari Dewan Komisaris Independen, Komite Audit, Struktur Kepemilikan Institusional, Struktur Kepemilikan Manajerial terhadap Tax Avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan kuantitatif, yang diukur menggunakan metode berbasis regresi linier berganda dengan SPSS Versi 22. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014 sampai dengan tahun 2016. Sampel ditentukan menggunakan metode purposive sampling, dengan jumlah sampel sebanyak 116 perusahaan manufaktur sehingga total observasi dalam penelitian ini sebanyak 348 observasi. Data yang digunakan dalam penelitian ini menggunakan data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs web resmi masing-masing perusahaan dan melalui situs resmi IDX: www.idx.co.id. Pengujian hipotesis menggunakan uji t. Hasil penelitian menunjukkan bahwa (1) Komite Audit berpengaruh negatif terhadap Penghindaran Pajak, (2) Dewan Komisaris Independen berpengaruh negatif terhadap Penghindaran Pajak, (3) Manajemen Laba berpengaruh negatif terhadap Penghindaran Pajak. Kata Kunci : Dewan komisaris independen (KI), Komite audit (KA), Manajemen Laba (DA ), Penghindaran Pajak (CETR). This study is aimed to examine whether the influence of the Independent Board of Commissioners, Audit Committee, Earning Management on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach, which is measured using a method based on multiple linear regression with SPSS version 22. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in 2014 until 2016. Samples were determined using purposive sampling method, with a sample of 116 manufacturing companies so that the total observations in this study were 348 observations. The data used in this study uses secondary data. Data collection techniques use documentation methods through the official website of each company and through the official IDX website: www.idx.co.id. Hypothesis testing using t test. The results showed that (1) Independent Board of Commissioners variable had a positive effect on Tax Avoidance, (2) Audit Committee had a positive effect on Tax Avoidance, (3) Earning Management had a negative effect on Tax Avoidance. Keywords : Independent Board of Commissioners (KI), Audit Committee (KA),Earning Management (DA), Tax Avoidance (CETR)

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorZulfiati, LiesUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Corporate Governance
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 12 Jul 2022 04:27
Last Modified: 12 Jul 2022 04:27
URI: http://repository.stei.ac.id/id/eprint/7698

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