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.
Item Type: | Thesis (Bachelor) |
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Creators: | Creators NIM Email ORCID Kanasya, Shella Arista NIM01012190095 shellakanasya09@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Soetardjo, Mulyadi Noto NIDN0319116301 mulyadi.soetardjo@uph.edu |
Uncontrolled Keywords: | tata Kelola Perusahaan yang baik; Komisaris Independen; Komite Audit; Penghindaran Pajak |
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: | Shella Arista Kanasya |
Date Deposited: | 16 Jan 2023 01:35 |
Last Modified: | 16 Jan 2023 01:35 |
URI: | http://repository.uph.edu/id/eprint/52471 |