Philanthropy, Notrisiu (2016) Pengaruh mekanisme corporate governance terhadap indikasi tax avoidance pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia. Bachelor thesis, Universtitas Pelita Harapan.
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Abstract
Penelitian ini meneliti pengaruh Corporate Governance dan Ukuran Perusahaan terhadap Tax Avoidance di perusahaan Indonesia. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang ada di Indonesia dari tahun 2012-2014. Sedangkan sampel penelitian ini ditentukan dengan metode purposive sampling sehingga diperoleh 120 perusahaan sampel. Jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id dan website perusahaan. Metode analisis yang digunakan adalah analisis regresi berganda untuk meneliti mekanisme tata kelola perusahaan yaitu, Kepemilikan Institusional, Dewan Komisaris Independen, Komite Audit, Kualitas Audit, dan Ukuran Perusahaan terhadap Tax Avoidance. Hasil pengujian hipotesis menunjukkan bahwa Kepemilikan Institusional dan Ukuran Perusahaan memiliki pengaruh pada Tax Avoidance. Variabel Corporate Governance yang lain tidak memiliki pengaruh yang signifikan terhadap Tax Avoidance. Berdasarkan hasil penelitian, disarankan Pemerintah hendaknya memberikan aturan yang jelas dan tegas antara penghindaran pajak yang diperbolehkan dengan penghindaran pajak yang tidak diperbolehkan dan Penelitian selanjutnya menggunakan variabel lain yang mempengaruhi tax avoidance di luar variabel penelitian ini / This study investigated the influence of corporate governance and firm size on Tax Avoidance in Indonesian companies. The population in this research was all manufacturing companies in Indonesian for the years of 2012-2014. The sample was determined by the purposive sampling method and obtain 120 companies. Type of data used was secondary data obtained from www.idx.co.id and corporate websites. Multiple linear regression method was used to investigate the influence of corporate governance mechanisms – namely Ownership Institutional, Independent Commissary, Audit Committee, Audit Quality and Firm Size on Tax Avoidance. The result of the hypothetical testing show that Ownership Institutional and Firm Size have influences on Tax Avoidance. The other Corporate Governance variables have no significant influence on Tax Avoidance. Based on the result, it is suggested The government should establish a clear about tax avoidance and unacceptable tax avoidance and Future studies using other variables that affect the tax avoidance beyond the study variables
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | corporate governance; ukuran perusahaan; tax avoidance; corporate governance; firm size | ||||||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
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Depositing User: | Rafael Rudy | ||||||||||||
Date Deposited: | 27 Oct 2022 04:12 | ||||||||||||
Last Modified: | 27 Oct 2022 04:12 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/50892 |
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