Dini, Fitriyana Miftahul (2019) Pengaruh Tata Kelola Perusahaan Terhadap Penghindaran Pajak (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Selama Periode 2015-2017). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh tata kelola perusahaan terhadap penghindaran pajak. Tata kelola perusahaan sebagai variabel independen diproksikan melalui komisaris independen, komite audit, kepemilikan manajerial, dan kepemilikan institusional, sedangkan penghindaran pajak sebagai variabel dependen diproksikan dengan effective tax rate (ETR). Objek penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2015-2017. Data dikumpulkan menggunakan metode purposive sampling diperoleh sampel sebanyak 108 perusahaan. Data penelitian dianalisis dengan regresi data panel menggunakan software EViews 9. Hasil pengujian menunjukkan bahwa komite audit dan kepemilikan institusional berpengaruh negatif terhadap penghindaran pajak, sedangkan komisaris independen dan kepemilikan manajerial tidak berpengaruh terhadap penghindaran pajak.
English Abstract
This aim of this study is to to examine the effect of corporate governance on tax avoidance. Corporate governance as an independent variable is proxied through independent commissioners, audit committees, managerial ownership, and institutional ownership, while tax avoidance as the dependent variable is proxied by the effective tax rate (ETR). The object of this research is a group of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015-2017. Data were collected using the purposive sampling method resulting in a sample of 108 companies. Research data were analyzed using panel data regression with the EViews 9 software. The result of the analysis showed that audit committees and institutional ownership negatively affected tax avoidance, while independent commissioners and managerial ownership did not affect tax avoidance.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/621/051911315 |
| Uncontrolled Keywords: | Tata Kelola Perusahaan, Penghindaran Pajak, Komisaris Independen, Komite Audit, Kepemilikan Manajerial, Kepemilikan Institusional, Effective Tax Rate (ETR)-Corporate Governance, Tax Avoidance, Independent Commissioners, Audit Committee, Managerial Ownership, Institutional Ownership, Effective Tax Rate (ETR) |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.206 Provisions that allow tax avoidance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 05 Oct 2020 03:20 |
| Last Modified: | 19 Oct 2021 07:13 |
| URI: | http://repository.ub.ac.id/id/eprint/177468 |
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