Pengaruh karakteristik eksekutif, dewan komisaris, dan kualitas audit terhadap tax avoidance (pada perusahaan keluarga yang terdaftar di Bursa efek indonesia tahun 2017–2021)

Wicaksono, Adimas Satrio (2022) Pengaruh karakteristik eksekutif, dewan komisaris, dan kualitas audit terhadap tax avoidance (pada perusahaan keluarga yang terdaftar di Bursa efek indonesia tahun 2017–2021). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax Avoidance adalah suatu strategi pajak yang agresif yang dilakukan oleh perusahaan dalam rangka meminimalkan beban pajak, sehingga kegiatan ini memunculkan risiko bagi perusahaan antara lain denda dan buruknya reputasi perusahaan dimata publik. Penelitian ini bertujuan untuk menguji faktor-faktor yang memiliki potensi bagi perusahaan-perusahaan untuk melakukan tindakan Tax Avoidance. Variabel independen yang digunakan pada penelitian ini adalah Karakteristik Eksekutif, Dewan Komisaris dan Kualitas Audit dengan Ukuran Perusahaan dan Umur Perusahaan sebagai variable kontrol. Sedangkan untuk variablel dependennya adalah Tax Avoidance atau penghindaran pajak. Populasi yang ada dalam penelitian ini adalah perusahaan keluarga yang terdaftar pada Bursa Efek Indonesia (BEI) pada tahun 2017-2021. Sampel yang diambil pada penelitian ini menggunakan menggunakan metode purposive sampling dengan diperoleh 61 perusahaan yang memenuhi persyaratan. Metode analisis yang digunakan adalah statistik deskriptif, uji normalitas, uji regresi linear berganda dan uji hipotesis dengan bantuan aplikasi SPSS. Hasil dari penelitian menunjukan bahwa Karakteristik Eksekutif berpengaruh positif signifikan, Dewan Komisaris tidak berpengaruh, dan Kualitas Audit tidak berpengaruh signifikan terhadap Tax Avoidance./Tax Avoidance is an aggressive tax strategy carried out by companies in order to minimize the tax burden, so that this activity creates risks for the company, including fines and bad reputation of the company in the public eye. The purpose of this research to examine the factors that have the potential for companies to carry out tax avoidance. The independent variables used in this study are Executive Characteristics, Board of Commissioners and Audit Quality with Company Size dan Company Age as Control variables. Meanwhile, the dependent variable is Tax Avoidance. The population in this study are family companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The samples taken in this study used a purposive sampling method with 21 companies that met the requirements. The analytical method used is descriptive statistics, normality test, multiple linear regression test and hypothesis testing with the help of the SPSS application. The results of the study show that Executive Characteristics have an effect positive significant, the Board of Commissioners has no effect significant, and Audit Quality has no effect positive significant on Tax Avoidance.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Wicaksono, Adimas SatrioNIM01017180061adms.satrio@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorKaryawati, GolridaNIDN0303067103golrida.karyawati@uph.edu
Uncontrolled Keywords: tax avoidance; karakteristik eksekutif; dewan komisaris; kualitas audit
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
Depositing User: Adimas Satrio Wicaksono
Date Deposited: 17 May 2023 11:47
Last Modified: 17 May 2023 11:47
URI: http://repository.uph.edu/id/eprint/55400

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