Pengaruh Kepemilikan Institusional dan Komite Audit Terhadap Penghindaran Pajak Perusahaan (Studi Pada Sektor Perbankan yang Terdaftar di BEI Periode Tahun 2013-2016)

Aprilianto, Deni (2018) Pengaruh Kepemilikan Institusional dan Komite Audit Terhadap Penghindaran Pajak Perusahaan (Studi Pada Sektor Perbankan yang Terdaftar di BEI Periode Tahun 2013-2016). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikian institusional dan komite audit terhadap penghindaran pajak perusahaan. Studi dilakukan pada sektor perbankan yang terdaftar di BEI periode tahun 2013-2016. Teknik pengambilan sampel menggunakan purposive sampling. Jumlah populasi 43 perusahaan perbankan yang dijadikan sampel 30 perusahaan sehingga total jumlah sampel penelitan sebanyak 120 data. Metode analisis menggunakan analisis linier berganda. Berdasarkan hasil analisis yang telah dilakukan pada penelitian ini menunjukan bahwa secara parsial kepemilikan institusional memiliki pengaruh signifikan terhadap penghindaran pajak dengan signifikasi sebesar 0,047. Komite audit tidak memiliki pengaruh signifikan terhadap penghindaran pajak dengan signifikasi sebesar 0,299. Secara simultan kepemilikan institusional dan komite audit memiliki pengaruh signifkan terhadap penghindaran pajak dengan signifikasi sebesar 0,40.

English Abstract

This study aimed to analyze the influence of institutional ownership and audit committees on corporate tax Avoidance. Studies carried out in the banking sector listed on the Stock Exchange the period of 2013-2016. The sampling technique used purposive sampling. Total population 43 banking companies sample 30 companies bringing the total number of research samples were 120 data. The method of analysis using multiple linear analysis. Based on the analysis that has been done on these studies show that partially institutional ownership have a significant influence on the significance of tax avoidance amounting to 0,047. The audit committee does not have a significant influence on the significance of tax avoidance amounting to 0,299. Simultaneously, institutional ownership and influence significantly the audit committee on tax evasion with a significance of 0.40.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FIA/2018/826/051809813
Uncontrolled Keywords: Kepemilikan Institusional, Komite Audit, dan Penghindaran pajak-Institutional Ownership, Audit Committee, and Tax Avoidance
Subjects: 300 Social sciences > 333 Economics of land and energy > 333.3 Private ownership of land > 333.32 Types of tenure > 333.324 Corporate ownership
Divisions: Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga
Depositing User: soegeng sugeng
Date Deposited: 29 Mar 2019 02:10
Last Modified: 23 Oct 2021 07:02
URI: http://repository.ub.ac.id/id/eprint/162305
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