Darlim, Alfreda (2022) The Influence of Corporate Governance Toward Tax Avoidance in Mining Sector Companies Listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Tax avoidance is an effort made by the company to minimize the tax burden. Tax avoidance is considered legal because it is still in accordance with tax laws and regulations, but it is objected by the government because tax avoidance actions could harm the state. Corporate Governance is as a tool that businesses may use to enforce the rules and laws that define the interactions between the many parties connected to the firm. This study will focus on mining firms in Indonesia since there is of the large number of enterprises in this sector. In addition, mining corporations are one of Indonesia's major tax payers. As a result, the study will concentrate on a number of variables that might affect tax payers in the mining industries, such as Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, and Audit Committee. This research conducted 8 mining sector companies that are listed on the Indonesia Stock Exchange between 2018 and 2021. All of the data is process using SPSS. The study's findings indicate that during the years 2018 to 2021, tax avoidance at mining businesses listed on the Indonesia Stock Exchange would be significantly influenced by Institutional Ownership and Managerial Ownership. Independent Board of Commissioners and Audit Committee have no significant impact on tax avoidance of the mining sectors. / Penghindaran pajak merupakan upaya yang dilakukan perusahaan untuk meminimalkan beban pajak. Penghindaran pajak dianggap sah karena masih sesuai dengan peraturan perundang-undangan perpajakan, namun hal ini ditentang oleh pemerintah karena tindakan penghindaran pajak dapat merugikan negara. Tata Kelola Perusahaan adalah alat yang dapat digunakan bisnis untuk menegakkan aturan dan undang-undang yang menentukan interaksi antara banyak pihak yang terhubung dengan perusahaan. Studi ini akan fokus pada perusahaan pertambangan di Indonesia karena jumlah perusahaan di sektor ini cukup banyak. Selain itu, perusahaan pertambangan adalah salah satu pembayar pajak utama di Indonesia. Oleh karena itu, penelitian ini akan berfokuskan pada beberapa variabel yang mungkin mempengaruhi wajib pajak di industri pertambangan, seperti Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris Independen, dan Komite Audit. Penelitian ini dilakukan pada 8 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia antara tahun 2018 sampai dengan tahun 2021. Semua data diolah menggunakan SPSS. Temuan penelitian menunjukkan bahwa selama tahun 2018 hingga 2021, penghindaran pajak pada usaha pertambangan yang terdaftar di Bursa Efek Indonesia akan dipengaruhi secara signifikan oleh Kepemilikan Institusional dan Kepemilikan Manajerial. Dewan Komisaris Independen dan Komite Audit tidak berpengaruh signifikan terhadap penghindaran pajak sektor pertambangan.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | institutional ownership; managerial ownership; independent board of commissioners; audit committee; corporate governance; tax avoidance | ||||||||
Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
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Divisions: | University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting Current > Faculty/School - UPH Medan > Business School > Accounting |
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Depositing User: | Users 23390 not found. | ||||||||
Date Deposited: | 16 Feb 2023 04:27 | ||||||||
Last Modified: | 16 Feb 2023 04:27 | ||||||||
URI: | http://repository.uph.edu/id/eprint/54401 |
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