Utami, Al Dhila and Dr. Nur Imamah, SAB., MAB., Ph.D (2023) Pengaruh Corporate Governance Dan Konservatisme Akuntansi Terhadap Tax Avoidance (Studi Pada Perusahaan Sektor Teknologi yang Terdaftar di BEI Tahun 2017-2021). Sarjana thesis, Universitas Brawijaya.
Abstract
Tax Avoidance merupakan suatu praktik yang memanfaatkan celah dalam Undang-Undang perpajakan guna meminimalisir beban pajaknya. Dalam pelaksanaannya, praktik tersebut didukung dan dihambat oleh beberapa faktor seperti Corporate Governance dan Konservatisme Akuntansi serta beberapa faktor lain. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari 4 (empat) proksi Corporate Governance yaitu Board of Director, Independent of Board Commissioners, Managerial Ownership dan Institutional Ownership serta Konservatisme Akuntansi terhadap Tax Avoidance yang dihitung menggunakan tingkat Cash Effective Tax Rate (CETR) dengan Total Asset dan Debt to Asset Ratio (DAR) sebagai variabel kontrol. Penelitian ini dilakukan pada perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2021. Jenis penelitian yang digunakan adalah penelitian eksplanatif (explanatory research) dengan pendekatan kuantitatif. Jumlah sampel dalam penelitian ini adalah 9 (sembilan) perusahaan dengan lama penelitian 5 (lima) tahun. Teknik analisis data yang digunakan meliputi analisis statistik deskriptif, regresi data panel, uji asumsi klasik dan uji hipotesis. Berdasarkan pengujian yang telah dilakukan, hasil penelitian ini menunjukkan bahwa variabel Board of Director, Independent of Board Commissioners, Managerial Ownership dan Institutional Ownership secara simultan berpengaruh signifikan positif terhadap tingkat CETR perusahaan. Secara parsial, keempat proksi Corporate Governance tersebut juga berpengaruh signifikan positif terhadap tingkat CETR perusahaan. Sedangkan, Konservatisme Akuntansi berpengaruh tidak signifikan terhadap tingkat CETR perusahaan. Variabel kontrol yakni Total Asset berpengaruh tidak signifikan terhadap CETR perusahaan. Sedangkan variabel kontrol yakni DAR berpengaruh secara signifikan positif terhadap variabel CETR pada perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2017-2021.
English Abstract
Tax Avoidance is a practice that takes advantage of loopholes in the tax law to minimize the tax burden. In practice, these practices are supported and hindered by several factors such as Corporate Governance and Accounting Conservatism as well as several other factors. The purpose of this study is to determine the effect of 4 (four) proxies of Corporate Governance namely the Board of Directors, Independent of Boards Commissioners, Managerial Ownership and Institutional Ownership and Accounting Conservatism on Tax Avoidance which is calculated using the Cash Effective Tax Rate (CETR) with Total Assets and Debt to Asset Ratio (DAR) as a control variable. This research was conducted on technology sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The type of research used is explanatory research with a quantitative approach. The number of samples in this study were 9 (nine) companies with 5 (five) years of research. Data analysis techniques used include descriptive statistical analysis, panel data regression, classical assumption test and hypothesis testing. Based on the tests that have been carried out, the results of this study indicate that the variables of the Board of Directors, Independent of Boards Commissioners, Managerial Ownership and Institutional Ownership simultaneously have a significant positive effect on the company's CETR level. Partially, the four proxies of Corporate Governance also have a significant positive effect on the company's CETR level. Meanwhile, Accounting Conservatism has no significant effect on the company's CETR level. The control variable, namely Total Assets, has no significant effect on the company's CETR. Meanwhile, the control variable, namely DAR, has a significantly positive effect on the CETR variable in technology sector companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0523030302 |
| Uncontrolled Keywords: | Corporate Governance, Board of Director, Independent of Boards Commissioners, Managerial Ownership, Institutional Ownership, Konservatisme Akuntansi, Total Asset, Debt To Asset Ratio (DAR) |
| Subjects: | 600 Technology (Applied sciences) > 658 General management |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Endang Susworini |
| Date Deposited: | 21 Dec 2023 03:44 |
| Last Modified: | 21 Dec 2023 03:44 |
| URI: | http://repository.ub.ac.id/id/eprint/205588 |
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