Analisis pengaruh good corporate governance, struktur kepemilikan, dan ukuran perusahaan terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di bursa efek indonesia (periode 2016-2020)

Ratana, Nadia Paramitha (2022) Analisis pengaruh good corporate governance, struktur kepemilikan, dan ukuran perusahaan terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di bursa efek indonesia (periode 2016-2020). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilakukan guna mengetahui apakah good corporate governance, sturktur kepemilikan dan ukuran perusahaan berpengaruh terhadap praktik penghindaran pajak yang dilakukan oleh perusahaan. Good corporate governance dalam penelitian ini diwakili oleh dewan komisaris independenn dan komite audit. Sedangkan, untuk struktur kepemilikan diwakili atau di proksikan oleh kepemilikan institusional dan kepemilikan manajerial. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2016-2020 dengan perusahaan yang menjadi sampel adalah sejumlah 31 perusahaan manufaktur. Metode penelitian yang digunakan adalah metode kuantitatif dengan pemilihan sampel menggunakan purposive sampling. Hasil penelitian menunjukkan bahwa good corporate governance yang diwakili oleh komisaris independen dan komite audit berpengaruh negatif signifikan terhadap penghindaran pajak, Kemudian struktur kepemilikan yang diwakili oleh kepemilikan institusional maupun kepemilikan manajerial berpengaruh positif signifikan terhadap penghindaran pajak. Dan variabel terakhir yakni ukuran perusahaan tidak memiliki pengaruh terhadap praktik penghindaran pajak yang dilakukan oleh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dalam periode tahun 2016-2020 / This study was conducted to determine whether good corporate governance , ownership structure and firm size affect the practice of tax avoidance by the company. Good corporate governance in this study is represented by an independent board of commissioners and an audit committee. Meanwhile, the ownership structure is represented or proxied by institutional ownership and managerial ownership. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2016-2020 with the sample companies being 31 manufacturing companies. The research method used is quantitative method with sample selection using purposive sampling. The results of the study indicate that good corporate governance represented by independent commissioners and audit committees has an effect negative significant effect on tax avoidance, then the ownership structure represented by institutional ownership and managerial ownership has an effect positive significant effect on tax avoidance. And the last variable, namely the size of the company has no effect on tax avoidance practices carried out by manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2020 period.

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