Stefanny, Stefanny (2024) Pengaruh mekanisme good corporate governance terhadap tax avoidance dengan firm size & audit quality sebagai variabel moderasi. Bachelor thesis, Universitas Pelita Harapan.
Preview
TITLE.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (29kB) | Preview
Preview
ABSTRACT.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (170kB) | Preview
Preview
ToC (2).pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (208kB) | Preview
Preview
Chapter 1.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (175kB) | Preview
![Chapter 2 [thumbnail of Chapter 2]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter 2.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (377kB)
![Chapter 3 [thumbnail of Chapter 3]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter 3.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (383kB)
![Chapter 4 [thumbnail of Chapter 4]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter 4.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (634kB)
![Chapter 5 [thumbnail of Chapter 5]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter 5.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (120kB)
Preview
Bibliography.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (229kB) | Preview
![Appendices [thumbnail of Appendices]](http://repository.uph.edu/style/images/fileicons/text.png)
Appendices.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (1MB)
Abstract
Penelitian ini dilangsungkan untuk melakukan analisa pengaruh Tata kelola perusahaan terhadap penghindaran pajak yang dimoderasi oleh ukuran perusahaan dan kualitas audit. Pengukuran penelitian ini menggunakan pengukuran Ukuran Dewan Komisaris (UDK), Dewan Komisaris Independen (DKI), Kepemilikan Manajerial (KM), Ukuran Perusahaan (FS), Kualitas Audit (AQ) sebagai bentuk dalam mengukur variabel dependen yaitu Book Tax Difference (BTD). Penelitian ini menggunakan sampel dengan periode dari jangka waktu tahun 2019 hingga tahun 2023. Populasi studi penelitian ini adalah perusahaan – perusahaan pada sektor manufaktur pada periode 2019 hingga 2023. Sampel pada studi penelitian ini mengambil metode purposive sampling dengan sumber data yang berasal dari laporan tahunan yang dimiliki perusahaan. Dengan menggunakan 325 data observasi dan analisis model regresi berganda linear dengan perangkat lunak untuk pengolahan data berupa software Stata Versi 17. Pada studi ini menemukan beberapa hasil penelitian berupa: Ukuran dewan komisaris berpengaruh secara negatif terhadap penghindaran pajak. Variabel dewan komisaris independen tidak memberikan pengaruh terhadap penghidaran pajak. Kepemilikan menejrial tidak memberikan pengaruh terhadap penghindaran pajak. Sedangkan peran variabel moderasi yaitu ukuran perusahaan memperkuat hubungan negatif ukuran dewan komisaris dan kepemilikan manajerial terhadap penghindaran pajak. Namun, variabel moderasi ukuran perusahaan tidak memperkuat atau memperlemah hubungan dewan komisaris independent terhadap penghindaran pajak. Serta, variabel moderasi kualitas audit tidak memberikan pengaruh antara hubungan ukuran dewan komisaris dan dewan komisaris independent terhadap penghindaran pajak. Namun, variabel moderasi kualitas audit memperkuat pengaruh negatif kepemilikan manajerial terhadap penghindaran pajak.
/
This study was conducted to analyze the effect of Corporate Governance on tax avoidance moderated by company size and audit quality. The measurement of this study uses the measurement of Board of Commissioners Size (UDK), Independent Board of Commissioners (DKI), Managerial Ownership (KM), Company Size (FS), Audit Quality (AQ) as a form of measuring the dependent variable, namely Book Tax Difference (BTD). This study uses a sample with a period from 2019 to 2023. The population of this research study is companies in the manufacturing sector in the period 2019 to 2023. The sample in thisstudy took a purposive sampling method with data sources originating from the company's annual reports. By using 325 observation data and linear multiple regression model analysis with software for data processing in the form of Stata Version 17 software. This study found several research results in the form of: The size of the board of commissioners has a negative effect on tax avoidance. The independent board of commissioners variable has no effect on tax avoidance. Managerial ownership does not affect tax avoidance. While the role of the moderating variable, namely company size, strengthens the negative relationship between the size of the board of commissioners and managerial ownership on tax avoidance. However, the moderating variable of company size does not strengthen or weaken the relationship between the independent board of commissioners and tax avoidance. Also, the moderating variable of audit quality does not affect the relationship between the size of the board of commissioners and the independent board of commissioners on tax avoidance. However, the moderating variable of audit quality strengthens the negative influence of managerial ownership on tax avoidance.
Item Type: | Thesis (Bachelor) |
---|---|
Creators: | Creators NIM Email ORCID Stefanny, Stefanny NIM01012210005 stefannykurniawan00@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Lina, Lina NIDN0318067603 lina.fe@uph.edu |
Uncontrolled Keywords: | book tax difference; ukuran dewan komisaris; dewan komisaris independen; kepemilikan manajerial; firm size; audit quality; umur perusahaan; leverage; ROA; komite audit; book tax differences; size of the board of commissioners; independent board of commissioners; managerial ownership; company size; audit quality; company age; leverage; ROA; audit committee. |
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: | STEFANNY STEFANNY |
Date Deposited: | 07 Jan 2025 04:17 |
Last Modified: | 07 Jan 2025 04:17 |
URI: | http://repository.uph.edu/id/eprint/65965 |