Pengaruh corporate governance terhadap penghindaran pajak

Deris, Michelle (2021) Pengaruh corporate governance terhadap penghindaran pajak. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji corporate governance terhadap tindakan penghindaran pajak secara empiris. Corporate governance diukur dengan menggunakan kualitas komite audit, kualitas audit dan independensi dewan komisaris. Tindakan penghindaran pajak diukur dengan menggunakan cash effective tax rate. Data yang digunakan pada penelitian ini merupakan data sekunder yang perusahaannya terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2019 sebagai populasi. Sampel penelitian ini sebanyak 153 dengan 51 perusahaan sektor industri capital goods, commercial and professional service, dan transportation. Hasil penelitian ini menunjukkan bahwa kualitas komite audit, kualitas audit dan independensi dewan komisaris tidak berpengaruh terhadap penghindaran pajak.

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