Sumandi, Davita Felicia (2022) Pengaruh corporate governance terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di bei 2018-201. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Tujuan dari penelitian ini dilaksanakan adalah menguji apakah corporate governance (diwakili oleh ukuran dewan komisaris dan tingkat independensi dewan komisaris) berpengaruh terhadap penghindaran pajak (dengan variabel tidak bebas sebagai berikut : leverage (DAR), profitabilitas (ROA), ukuran perusahaan dan ukuran komite audit). Penelitian ini menggunakan data sampling dari lima puluh empat perusahaan (54) yang terdaftar di BEI, sektor manufaktur pada periode 2018 - 2021 (empat tahun), dan jumlah sampel data sebanyak 214 sampel. Dalam penelitian ini menggunakan metode analisis regresi linier dengan aplikasi SPSS versi 14.0. Kesimpulan yang didapatkan adalah ukuran dewan komisaris berpengaruh negatif terhadap penghindaran pajak. / The aim of this study is to examine the influence of corporate governance (represented by the size of the board of commissioners and the level of independence of the board of commissioners) to tax avoidance (with following dependent variables : leverage (DAR), profitability (ROA), firm size and audit committee size). This study uses sampling data from fifty-four companies (54) listed on IDX, manufacturing sector during the period 2018 – 2021 (four years), and the total sample data is 214 samples. In this study, method used is linear regression analysis with SPSS application version 14.0. The conclusion obtained is the size of board of commissioners has a negative on tax evasion.
| Item Type: | Thesis (Bachelor) | ||||||||
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| Uncontrolled Keywords: | corporate governance, leverage, profitability, firm size, audit committee size and tax avoidance | ||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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| Depositing User: | Davita Felicia Sumandi | ||||||||
| Date Deposited: | 17 Jan 2023 03:29 | ||||||||
| Last Modified: | 02 Mar 2023 09:11 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/52646 |
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