Pengaruh komisaris independen dan komite audit terhadap tax avoidance

Kanasya, Shella Arista (2022) Pengaruh komisaris independen dan komite audit terhadap tax avoidance. Bachelor thesis, Univeristas Pelita Harapan.

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Abstract

Tata kelola perusahaan merupakan hal yang perlu diperhatikan lebih oleh suatu perusahaan untuk mendapatkan kepercayaan dan ketertarikan lebih dari investor. Penelitian ini memiliki tujuan untuk mengetahui pengaruh tata kelola perusahaan terhadap tax avoidance. Tata kelola perusahaan diproksikan dengan proporsi komisaris independen dan ukuran komite audit. Dengan jumlah perusahaan yang dipakai sebanyak 61 perusahaan dari sektor transportasi, komunikasi, dan konstruksi pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dengan kurun waktu dari 2018-2021. Penelitian ini menggunakan data kuantitatif dengan teknis analisis regresi linear berganda dengan aplikasi SPSS 22, dengan metode purposive sampling. Penelitian ini menggunakan laporan keuangan tahunan yang diakses dari website IDX. Dari penelitian yang telah dilakukan menunjukkan hasil komisaris independen dan komite audit tidak berpengaruh terhadap tax avoidance. Pada penelitian ini perusahaan dapat menjadikan sebagai bahan pertimbangan dan lebih memperhatikan tata kelola perusahaan dalam hal jumlah komisaris independen dan komite audit, termasuk pada dampak praktik penghindaran pajak yang dilakukan perusahaan. / Corporate governance is something that a company needs to pay more attention to in order to gain more trust and interest from investors. This study aims to determine the effect of corporate governance on tax avoidance. Corporate governance is proxied by the proportion of independent commissioners and the size of the audit committee. The number of companies used is 61 companies from the transportation, communication and construction sectors in companies listed on the Indonesia Stock Exchange (IDX) with a period from 2018-2021. This study uses quantitative data with multiple linear regression analysis techniques with the SPSS 22 application, using a purposive sampling method. This study uses annual financial reports accessed from the IDX website. From the research that has been done, it shows that the results of independent commissioners and audit committees have no effect on tax avoidance. In this study, the company can make it a consideration and pay more attention to corporate governance in terms of the number of independent commissioners and audit committees, including the impact of tax avoidance practices by companies.

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