Pengaruh Corporate Governance Terhadap Cetr Dengan Mempertimbangkan Beberapa Faktor Sebagai Variabel Kontrol (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2011-2016)

Sirait, Damayanti A (2018) Pengaruh Corporate Governance Terhadap Cetr Dengan Mempertimbangkan Beberapa Faktor Sebagai Variabel Kontrol (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2011-2016). Sarjana thesis, Universitas Brawijaya.

Abstract

Perusahaan menganggap pajak sebagai beban, maka sering kali perusahaan mengambil keputusan yang tidak baik yakni meminimalisir beban pajak yang akan dibayarkan. Meminimalisir beban pajak yang paling umum dilakukan yaitu dengan cara penghindaran pajak (tax avoidance) yang masih berada dalam peraturan perpajakan. Penelitian ini dilakukan karena adanya bukti empiris yang menyatakan bahwa terdapat beberapa faktor yang menyebabkan suatu perusahaan melakukan tax avoidance.Salah satunya yaitu corporate governance yang merupakan tata kelola perusahaan dan prinsip yang harus dilakukan dalam suatu perusahaan.Selain itu ada ukuran perusahaan, kinerja perusahaan dan tingkat hutang perusahaan yang berasal dari eksternal yang digunakan untuk membiayai investasi dan aset perusahaan. Penelitian ini termasuk dalam jenis explanatory research dengan menggunakan pendekatan kuantitatif. Hasil dari penelitian ini menujukkan bahwa kepemilikan institusional, jumlah dewan komisaris, kualitas audit, komite audit, jumlah dewan komisaris independen, kinerja perusahaan dan tingkat hutang perusahaan sebagai variabel kontrol berpengaruh secara signifikan terhadap tax avoidance. Sementara kompensasi dewan komsaris dan dewan direksi dan ukuran perusahaan sebagai variabel kontrol tidak berpengaruh secara segnifikan terhadap tax avoidance. Berdasarkan hasil penelitian ini, disarankan agar penelitian selanjutnya menambah variabel penelitian yang dapat menjelaskan variabel dependen, melakukan penelitian pada seluruh perusahaan yang terdaftar di BEI untuk dapat melihat variabel yang mempengaruhi penghindaran pajak dan menambah proksi untuk penghindaran pajak yang lain.

English Abstract

Companies consider taxes as an expense, so companies frequently make bad decisions that minimize the tax burden to be paid. The most common thing done to minimize tax burden is by tax avoidance which is still under the tax laws. This research was conducted due to empirical evidence stating that there are several factors that cause a company doing tax avoidance. One of them is corporate governance which is corporate governance and principles that must be done in a company. Besides, there are company size, company performance and external debt levels of firms used to finance investment and corporate assets. This research is included to explanatory research type using a quantitative approach. The results of this research indicate that institutional ownership, number of commissioners boards, audit quality, audit committee, number of independent commissioner board, company performance and company debt level as control variable significantly influence tax avoidance. While the compensation of the commissioner board and the directors board and the size of the company as control variable does not significantly influence tax avoidance. Based on the results of this research, it is suggested that subsequent research to add research variables that can explain the dependent variable, conduct research on all companies listed on IDX to be able to see the variables that affect tax avoidance and increase the proxy for other tax avoidance.

Item Type:	Thesis (Sarjana)
Identification Number:	SKR/FIA/2018/110/051802888
Subjects:	300 Social sciences > 336 Public finance > 336.2 Taxes > 336.24 Income taxes > 336.241 General topics of income taxes > 336.241 6 Provisions that allow tax avoidance
Divisions:	Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga
Depositing User:	Yusuf Dwi N.
Date Deposited:	04 Apr 2018 01:55
Last Modified:	26 Oct 2021 03:56
URI:	http://repository.ub.ac.id/id/eprint/9142

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