Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Tax Avoidance (Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016)

Wahyuningrum, Norma (2018) Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Tax Avoidance (Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance (GCG dan Corporate Social Responsibility (CSR) terhadap Tax Avoidance. Good Corporate Governance (GCG) diproksi oleh Komisaris Independen serta Komite Audit, sedangkan Corporate Social Responsibility (CSR) diproksi oleh Corporate Social Responsibility Disclosure Index (CSRDI) dan Tax Avoidance diproksi oleh Current ETR. Corporate Social Responsibility Disclosure Index serta diukur berdasarkan Global Reporting Initiative 4.0. Penelitian ini menggunakan penelitian kuantitatif dengan pendekatan eksplanatif. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014 sampai dengan 2016 yaitu sebanyak 41 perusahaan. Sampel penelitian berjumlah 11 perusahaan atau 33 data observasi yang dipilih dengan metode purposive sampling. Data yang dipergunakan adalah data sekunder yang diperoleh dari website Bursa Efek Indonesia (BEI) dan analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian membuktikan bahwa Komisaris Independen dan Komite Audit dan juga Corporate Social Responsibility secara simultan berpengaruh signifikan terhadap Tax Avoidance. Secara parsial Komisaris Independen dan Komite Audit tidak berpengaruh signifikan terhadap Tax Avoidance, sedangkan Corporate Social Responsibility secara parsial berpengaruh signifikan terhadap Tax Avoidance.

English Abstract

This study aims to find out the influence of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) towards Tax Avoidance, Good Corporate Governance (GCG) is proxy by Independent Commissioner and Audit Committee, while Corporate Social Responsibility (CSR) is proxy by Corporate Social Responsibility Disclosure Index (CSRDI) and Tax Avoidance is proxied by Current ETR. Corporate Social Responsibility Disclosure Index measured by Global Reporting Initiative 4.0. This research uses quantitative research with explanative approach. The population in this study is mining companies listed on the Indonesia Stock Exchange (IDX) in 2014 until 2016 that is as many as 41 companies. The sample of research are 11 companies or 33 observation data selected by purposive sampling method. The data are secondary data that obtained from the Indonesia Stock Exchange (IDX) website and the data analysis by multiple linear regression analysis. The results show that Independent Commissioner and Audit Committee as a proxy of Good Corporate Governance and also Corporate Social Responsibility simultaneously have a significant effect on Tax Avoidance. Partially, the Independent Commissioner and Audit Committee have no significant effect on Tax Avoidance, while Corporate Social Responsibility partially has significant effect on Tax Avoidance.

Item Type:	Thesis (Sarjana)
Identification Number:	SKR/FIA/2018/453/051807090
Uncontrolled Keywords:	Good Corporate Governance, Komisaris Independen, Komite Audit, Corporate Social Responsibility, Tax Avoidance.
Subjects:	600 Technology (Applied sciences) > 658 General management > 658.4 Executive management
Divisions:	Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga
Depositing User:	soegeng sugeng
Date Deposited:	16 Jan 2019 03:35
Last Modified:	25 Oct 2021 02:52
URI:	http://repository.ub.ac.id/id/eprint/162666

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