Pengaruh proporsi komisaris independen, profitabilitas dan ukuran perusahaan terhadap pelaksanaan praktik penghindaran pajak (tax avoidance) pada perusahaan sektor consumer goods cyclical yang terdaftar di bursa efek indonesia tahúr 2018-2020 = The Influence of the Proportion of Independent Commissioners, Profitability and Firm Size upon Implementation of Tax Avoidance Practices on Consumer Goods Cyclical Company Listed On Indonesia Stock Exchange Period 2018–2020

Nalendra, Darmastita Giri (2021) Pengaruh proporsi komisaris independen, profitabilitas dan ukuran perusahaan terhadap pelaksanaan praktik penghindaran pajak (tax avoidance) pada perusahaan sektor consumer goods cyclical yang terdaftar di bursa efek indonesia tahúr 2018-2020 = The Influence of the Proportion of Independent Commissioners, Profitability and Firm Size upon Implementation of Tax Avoidance Practices on Consumer Goods Cyclical Company Listed On Indonesia Stock Exchange Period 2018–2020. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh proporsi komisaris independen, profitabilitas, dan ukuran perusahaan terhadap pelaksanaan praktik penghindaran pajak. Objek dari penelitian ini adalah perusahaan sektor consumer goods cyclical yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Penelitian ini merupakan penelitian kuantitatif dan pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Teknik analisis yang digunakan yaitu analisis linier berganda. Hasil dari penelitian ini menunjukkan bahwa (1) secara secara parsial profitabilitas memiliki pengaruh positif terhadap penghindaran pajak, sedangkan proporsi komisaris independen dan ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak; dan (2) secara simultan terdapat pengaruh antara proporsi komisaris independen, profitabilitas, dan ukuran perusahaan terhadap penghindaran pajak. / This research aims to determine the influence of the proportion of independent commissioners, profitability, and firm size upon the implementation of tax avoidance practices. The subject of this research was cyclical consumer goods sector companies listed on the Indonesia Stock Exchange period 2018-2020. This is quantitative research and the samples in this research are selected by purposive sampling method. The analytical technique used is multiple linear analysis. The results of this research indicate that (1) partially, profitability has a positive effect on tax avoidance, while the proportion of independent commissioners and firm size has no effect on tax avoidance; and (2) simultaneously, there is influence between the proportion of independent commissioners, profitability, and firm size on tax avoidance.

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