Pramesti, Olivia Mega Dyah (2019) Pengaruh Karakteristik Perusahaan dan Corporate Governance terhadap Penghindaran Pajak (Studi pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh karakteristik perusahaan dan corporate governance terhadap penghindaran pajak yang diukur menggunakan Cash Effective Tax Ratio. Karakteristik perusahaan yang digunakan adalah leverage dan profitabilitas, sedangkan corporate governance yang digunakan adalah komisaris independen dan komite audit. Objek penelitian ini adalah perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Berdasarkan metode purposive sampling dan kriteria yang telah ditentukan, sebanyak 24 perusahaan terpilih sebagai sampel. Jenis data yang digunakan adalah data sekunder. Analisis data dilakukan dengan menggunakan metode analisis regresi berganda dengan aplikasi SPSS. Hasil pengujian menunjukkan bahwa semakin tinggi tingkat leverage, maka semakin tinggi pula penghindaran pajak. Semakin tinggi jumlah komite audit, maka semakin rendah penghindaran pajak. Selain itu, semakin tinggi profitabilitas, maka semakin rendah penghindaran pajak. Hal ini disebabkan perusahaan yang memiliki tingkat profitabilitas tinggi cenderung menjaga reputasi perusahaan di mata pemegang saham dan memiliki kemampuan dalam membayar beban pajak sesuai dengan peraturan yang berlaku. Namun, jumlah komisaris independen tidak menggambarkan tingkat penghindaran pajak. Keberadaan komisaris independen hanya sebagai pengawas dan pemberi nasihat kepada direksi tanpa diberi kewenangan dalam pengambilan keputusan di dalam perusahaan termasuk keputusan tindakan penghindaran pajak.
English Abstract
The aim of this study is to test the influence of firm characteristics and corporate governance on tax avoidance, which is measured by the Cash Effective Tax Ratio. The utilized firm characteristics are leverage and profitability, while corporate governance involves independent commissioners and audit committees. The object of this research is property and real estate companies listed on the Indonesia Stock Exchange from 2016-2018. Using the purposive sampling method and based on certain criteria, 24 companies were selected as the sample for this study. The utilized type of data was secondary data. The results from the analysis, using multiple regression analysis through SPSS, showed that higher leverage means higher tax avoidance. A higher number of audit committees means lower tax avoidance. In addition, higher profitability also means lower tax avoidance. This is because companies that have a high level of profitability tend to maintain company reputation as seen by shareholders and have the ability to pay tax obligations in accordance with applicable regulations. However, the number of independent directors did not reflect the level of tax avoidance. The existence of independent commissioners is only as supervisors and advisers to directors, without being given authority to make decisions within the company, including tax avoidance decisions.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/605/051911299 |
| Uncontrolled Keywords: | karakteristik perusahaan, corporate governance, leverage, profitabilitas, komisaris independen, komite audit, penghindaran pajak-firm characteristic, corporate governance, leverage, profitability, independent commissioners, audit committee, tax avoidance |
| 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 03:26 |
| Last Modified: | 19 Oct 2021 06:42 |
| URI: | http://repository.ub.ac.id/id/eprint/177492 |
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