Maharani, Shendy Mega (2022) Pengaruh profitabilitas dan good corporate governance terhadap tax avoidance pada perusahaan sektor financial yang terdaftar di bursa efek Indonesia tahun 2018-2020. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini dilaksakan dengan tujuan guna menganalisis, mengamati, serta
menguji pengaruh atas profitabilitas, dan komponen Good Coorporate Governance
terhadap Tax Avoidance pada perusahaan sektor financial yang terdaftar di Bursa
Efek Indonesia Tahun 2018-2020. Data yang dipakai pada penelitian ini sebanyak
113 data dalam kurun waktu 3 tahun yang bersumber dari Bursa Efek Indonesia.
Sesuai dengan kriteria yang diterapkan, maka didapati 49 perusahaan yang
memenuhi kriteria. Metode analisis yang digunakan pada penelitian ini yaitu
analisis regresi linier berganda yang diproses dengan aplikasi SPSS versi 21. Hasil
pengujian ini menyatakan bahwa profitabilitas secara parsial berpengaruh positif
dan signifikan terhadap tax avoidance. Komponen good corporate governance
(kepemilikan institusional, komisaris independen, komite audit) tidak berpengaruh
signifikan terhadap tax avoidance. / This study was carried out with the aim of analyzing, observing, and testing the
effect on profitability, and the components of Good Corporate Governance on Tax
Avoidance in financial sector companies listed on the Indonesia Stock Exchange in
2018-2020. The data used in this study were 113 data within a period of 3 years
sourced from the Indonesia Stock Exchange. In accordance with the applied
criteria, 49 companies were found that met the criteria. The analytical method used
in this study is multiple linear regression analysis which is processed with the SPSS
version 21 application. The results of this test state that profitability partially has a
positive and significant effect on tax avoidance. The components of good corporate
governance (institutional ownership, independent commissioners, audit
committees) have no significant effect on tax avoidance.
Item Type: | Thesis (Bachelor) |
---|---|
Creators: | Creators NIM Email ORCID Maharani, Shendy Mega NIM01017200042 shendymega50@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Yanti, Yanti NIDN20140213 UNSPECIFIED |
Uncontrolled Keywords: | profitabilitas; good coorporate governance; 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 |
Depositing User: | SHENDY MEGA MAHARANI |
Date Deposited: | 18 Jul 2022 07:57 |
Last Modified: | 19 Jul 2022 02:57 |
URI: | http://repository.uph.edu/id/eprint/48778 |