Analisis Pengaruh Tata Kelola Perusahaan, Karakteristik Perusahaan, dan Karakterisitk Direktur Terhadap Penghindaran Pajak pada Perusahaan di Bursa Efek Indonesia

Bianca, Tiffani Marla (2018) Analisis Pengaruh Tata Kelola Perusahaan, Karakteristik Perusahaan, dan Karakterisitk Direktur Terhadap Penghindaran Pajak pada Perusahaan di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Tujuan dari penelitian adalah menganalisis pengaruh tata kelola perusahaan, karakteristik perusahaan, dan karakteristik direktur terhadap penghindaran pajak. Tata kelola perusahaan diwakili oleh variabel ukuran dewan, komisaris independen, kepemilikan manajerial, dan struktur kepemilikan terkonsentrasi. Karakteristik perusahaan diwaliki oleh variabel ukuran perusahaan, leverage, intensitas modal, intensitas persediaan, dan ROA. Karakteristik direktur diwaliki oleh variabel masa jabatan direktur dan umur direktur utama. Penghindaran pajak diukur dengan dua jenis pengukuran, yaitu ETR dan CETR. Penelitian menggunakan 583 data perusahaan yang tercatat di BEI dari tahun 2012 hingga 2016 (2.915 observasi). Seleksi sampel menggunakan teknik purpose sampling. Penelitian menggunakan model regresi panel dengan program EViews dan SPSS untuk menguji hipotesis. Hasil pengujian ETR menyatakan bahwa variabel ukuran dewan dan leverage berpengaruh signifikan positif terhadap ETR. Variabel ukuran perusahaan dan ROA berpengaruh signifikan negatif terhadap ETR. Variabel komisaris independen, kepemilikan manajerial, struktur kepemilikan terkonsentrasi, intensitas modal, intensitas persediaan, masa jabatan direktur, dan umur direktur tidak berpengaruh signifikan terhadap ETR. Hasil pengujian CETR menyatakan bahwa variabel ukuran dewan, intensitas persediaan, dan ROA berpengaruh signifikan positif terhadap CETR. Variabel ukuran perusahaan dan intensitas modal berpengaruh signifikan negatif terhadap CETR. Variabel komisaris independen, kepemilikan manajerial, struktur kepemilikan terkonsentrasi, leverage, masa jabatan direktur, dan umur direktur utama tidak berpengaruh signifikan terhadap CETR. ********************************************************************** This research has a purpose to analyze the effect of corporate governance, characteristic of companies, and characteristic of director toward tax avoidance. Corporate governance’s variabeles: board size, independent comissioner, managerial ownership, and concentrated ownership. Characteristic of companies’ variables: company size, leverage, capital intensity, inventory intensity, and ROA. Characteristic of director’s variables: director’s term of office and the age of the president. Tax avoidance is using 2 type of measurement: ETR and CETR. This study is using total 583 sample firms which are listed in Indonesia Stock Exchange from 2012 till 2016 or 2.915 observations data were selected by purposive sampling. Panel regression method is used to analyze data with EViews and SPSS. ETR shows the result that board size and leverage have significant positif effect to ETR. Size and return on asset have significant negative effect to ETR. Independent commisioner, manajerial ownership, concentrated ownership, capital intensity, inventory intensity, director’s term of office, and the age of the president have no significant effect to ETR. CETR shows the result that board size, inventory intensity, and return on asset have significant positif effect to CETR. size and capital intensity have significant negative effect to CETR. independent commisioner, managerial ownership, concentrated ownership, leverage, director’s term of office, and the age of the president have no significant effect to CETR.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: Tax Avoidance, ETR, CETR, Board Size, Independent Commisioner, Managerial Ownership, Concentrated Ownership, Size, Leverage, Capital Intensity, Inventory Intensity, Return on Asset, ROA, Director’s Term of Office, the Age of the President.
Subjects: H Social Sciences > HF Commerce > Business
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 26 Apr 2019 10:36
Last Modified: 05 Oct 2020 09:31
URI: http://repository.uib.ac.id/id/eprint/1342

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