Pengaruh Good Corporate Governance, Profitabilitas dan Leverage terhadap Penghindaran Pajak

Larasshita, Dea (2019) Pengaruh Good Corporate Governance, Profitabilitas dan Leverage terhadap Penghindaran Pajak. Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh good corporate governance, profitabilitas dan leverage terhadap penghindaran pajak pada perusahaan manufaktur sektor Food And Beverages Tahun 2013-2017. Penelitian ini difokuskan pada masalah penghindaran pajak pada perusahaan food and beverages di Indonesia. Data yang dianalisis dalam penelitian ini diperoleh dari laporan tahunan dan laporan keuangan perusahaan, teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda menggunakan SPSS 19. Sampel perusahaan yang digunakan dalam penelitian ini adalah sebanyak 14 perusahaan. Sampel pada penelitian ini dipilih dengan menggunakan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa bahwa faktor penyebab terjadinya penghindaran pajak ditentukan oleh kepemilikan institusional, komisaris independen dan leverage. Penelitian ini tidak berhasil membuktikan bahwa terjadinya penghindaran pajak ditentukan oleh komite audit dan profitabilitas. Secara keseluruhan variabel kepemilikan institusional, komisaris independen, komite audit, return on asset (ROA) dan debt equity ratio (DER) berpengaruh terhadap penghindaran pajak.

English Abstract

This study aims to analyze the effect of good corporate governance, profitability and leverage on tax avoidance in the 2013-2017 Food and Beverage manufacturing companies. This research focused on the problem of tax avoidance in food and beverage companies in Indonesia. Data analyzed in this study were obtained from annual reports and corporate financial statements, the data analysis technique used in this study was multiple regression analysis using SPSS 19. The sample of companies used in this study were 14 companies. The sample in this study was selected using the purposive sampling method. The results of this study indicate that the factors causing tax avoidance are determined by institutional ownership, independent commissioners and leverage. This study failed to prove that the occurrence of tax avoidance is determined by the audit committee and profitability. Overall institutional ownership variables, independent commissioners, audit committees, return on assets (ROA) and debt equity ratio (DER) affect tax avoidance.

Other obstract

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Item Type:	Thesis (Magister)
Identification Number:	TES/658.4/LAR/p/2019/041911445
Uncontrolled Keywords:	CORPORATE GOVERNANCE, PROFIT, TAX EVASION
Subjects:	600 Technology (Applied sciences) > 658 General management > 658.4 Executive management
Divisions:	S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User:	Budi Wahyono Wahyono
Date Deposited:	13 Jan 2020 05:58
Last Modified:	25 Oct 2021 04:31
URI:	http://repository.ub.ac.id/id/eprint/177827

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