PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PROPERTI, REAL ESTATE, DAN KONSTRUKSI DI BURSA EFEK INDONESIA

Wulandari, Tria Ayu (2019) PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PROPERTI, REAL ESTATE, DAN KONSTRUKSI DI BURSA EFEK INDONESIA. Undergraduate thesis, Universitas Muhammadiyah Jember.

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Abstract

ABSTRAK Pajak selain sebagai alat mengumpulkan penerimaan negara, juga merupakan instrumen kebijakan fiskal untuk mengelola ekonomi. Tax avoidance merupakan suatu cara untuk mengurangi beban pajak perusahaan dengan memanfaatkan kelemahan-kelemahan dalam undang-undang perpajakan yang berlaku, sehingga cara tersebut tidak dapat dianggap ilegal (Santoso, 2014). Penelitian ini bertujuan untuk menganalisis pengaruh corporate governance yang diukur melalui kepemilikan institusional, kepemilikan manajerial, jumlah dewan direksi, dewan komisaris independen, dan jumlah komite audit terhadap tax avoidance pada Perusahaan Sektor Properti, Real Estate, dan Konstruksi Di Bursa Efek Indonesia. Penulis menjadikan perusahaan Properti, Real Estate, dan Konstruksi yang terdaftar dalam Bursa Efek Indonesia selama periode 2016-2018 sebagai populasi penelitian. Penulis dalam pengambilan sampel menggunakan purposive sampling. Untuk keperluan analisis data, penulis menggunakan analisis regresi linier berganda. Hasil penelitian menyatakan bahwa kepemilikan institusional dan jumlah dewan direksi berpengaruh terhadap tax avoidance. Sedangkan, kepemilikan manajerial, dewan komisaris independen, dan jumlah komite audit tidak berpengaruh terhadap tax avoidance. Kata kunci : Corporate governance, Kepemilikan Institusional, Kepemilikan Manajerial, Jumlah Dewan Direksi, Dewan Komisaris Independen, Jumlah Komite Audit, dan Tax Avoidance ABSTRACT Besides taxes as a means of collecting state revenue, it is also an instrument of fiscal policy to manage the economy. Tax avoidance is a way to reduce the company's tax burden by exploiting the weaknesses in the applicable tax laws, so that it cannot be considered illegal (Santoso, 2014). This study aims to analyze the influence of corporate governance as measured through institutional ownership, managerial ownership, the number of directors, independent commissioners, and the number of audit committees on tax avoidance in the Property, Real Estate and Construction Sector Companies on the Indonesia Stock Exchange. The author makes the Property, Real Estate, and Construction companies listed on the Indonesia Stock Exchange during the 2016-2018 period a research population. The author in sampling using purposive sampling. For the purposes of data analysis, the authors use multiple linear regression analysis. The results of the study stated that institutional ownership and the number of boards of directors influence tax avoidance. Meanwhile, managerial ownership, independent board of commissioners, and the number of audit committees have no effect on tax avoidance. Keywords: Corporate Governance, Institutional Ownership, Managerial Ownership, the Number of Directors, Independent Commissioners, the Number of Audit Committees, and Tax Avoidance

Item Type: Thesis (Undergraduate)
Subjects: 600 Technology and Applied Science > 650 Business > 657 Accounting
Divisions: Faculty of Economics > Department of Accounting (S1 - Undergraduate Thesis)
Depositing User: Wulandari Tria Ayu
Date Deposited: 26 Dec 2019 07:03
Last Modified: 26 Dec 2019 07:04
URI: http://repository.unmuhjember.ac.id/id/eprint/3170

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