Pengaruh tata kelola perusahaan, kehadiran rapat direksi, dan aset tetap terhadap praktik penghindaran pajak

Yamin, Nadhilah (2022) Pengaruh tata kelola perusahaan, kehadiran rapat direksi, dan aset tetap terhadap praktik penghindaran pajak. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh proporsi tata kelola perusahaan, kehadiran rapat direksi, dan asset tetap terhadap pelaksanaan praktik penghindaran pajak. Objek dari penelitian ini adalah perusahaan bahan baku yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Penelitian ini merupakan penelitian kuantitatif dan pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Teknik analisis yang digunakan yaitu analisis linier berganda. Hasil dari penelitian ini menunjukkan bahwa (1) secara secara parsial tata kelola perusahaan, kehadiran rapat direksi, dan aset tetap memiliki pengaruh positif terhadap penghindaran pajak; dan (2) secara simultan terdapat pengaruh antara tata kelola perusahaan, kehadiran rapat direksi, dan aset tetap terhadap penghindaran pajak./ This research aims to determine the influence of the proportion of good corporate governance, board meeting attendance, and fix assets (property plant and equipment) upon the implementation of tax avoidance practices. The subject of this research was basic materials sector companies listed on the Indonesia Stock Exchange period 2018-2020. This is quantitative research and the samples in this research are selected by purposive sampling method. The analytical technique used is multiple linear analysis. The results of this research indicate that (1) partially, good corporate governance, board meeting attendance, and fix assets has a positive effect on tax avoidance; and (2) simultaneously, there is influence between the good corporate governance, board meeting attendance, and fix assets on tax avoidance.

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