Determinan Tarif Pajak Efektif pada Perusahaan Terbuka yang Terdaftar di Bursa Efek Indonesia

Valentine, Ivo (2020) Determinan Tarif Pajak Efektif pada Perusahaan Terbuka yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Menganalisa determinan tarif pajak efektif ialah tujuan dari penelitian ini. Tarif pajak efektif sering dikaitkan dengan aktivitas penghindaran pajak. Variabel independen yang diteliti adalah ukuran perusahaan, komite audit, leverage, komisaris independen, intensitas persediaan, tingkat pengembalian aset, kualitas audit, intensitas modal, dan kepemilikan institusional. GAAP ETR dan Current ETR merupakan variabel dependen dari penelitian ini. 493 perusahaan yang terdaftar pada Bursa Efek Indonesia pada tahun 2014-2018 dijadikan sebagai populasi penelitian. Pemilihan sampel menggunakan teknik purposive sampling. Sampel penelitian berjumlah 216 perusahaan yang memenuhi kriteria. Pengujian data dengan regresi data panel dilakukan untuk menguji hipotesis. Hasil pengujian menyimpulkan bahwa tingkat pengembalian aset dan ukuran perusahaan berpengaruh signifikan negatif, sedangkan kepemilikan institusional berpengaruh signifikan positif terhadap kedua variabel dependen, yaitu GAAP ETR dan Current ETR. Leverage berpengaruh signifikan positif terhadap GAAP ETR, namun tidak berpengaruh signifikan terhadap Current ETR. Variabel independen lainnya, yaitu kualitas audit, intensitas persediaan, komite audit, intensitas modal, dan komisaris independen tidak menunjukkan adanya pengaruh signifikan terhadap GAAP ETR dan Current ETR. ********************************************************************** The purpose of this study is to analyze the determinants of effective tax rates. Effective tax rates are often associated with tax avoidance activities. Independent variables in research are company size, audit committee, leverage, independent commissioners, inventory intensity, return on asset, audit quality, capital intensity, and institutional ownership. GAAP ETR and Current ETR are the dependent variables in this research. 493 companies listed on the Indonesia Stock Exchange from 2014 to 2018 act as the study population. Sample selection is done using a purposive sampling technique. 216 companies that fulfilled certain criteria are included as samples for the study. Data testing with panel data regression is done to test the hypothesis. Test results conclude that the rate of return on assets and firm size had a significant negative effect, while institutional ownership had a significant positive effect on the two dependent variables, namely GAAP ETR and Current ETR. Leverage has a significant positive effect on GAAP ETR but has no significant effect on Current ETR. Other independent variables, namely audit quality, inventory intensity, audit committee, capital intensity, and independent commissioners do not show any significant effect on GAAP ETR and Current ETR.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 23
Uncontrolled Keywords: effective tax rates, determinants, Current ETR, GAAP ETR, corporate governance, company characteristics, audit quality
Subjects: H Social Sciences > HB Economic Theory
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: 27 Apr 2020 06:05
Last Modified: 02 Oct 2020 02:23
URI: http://repository.uib.ac.id/id/eprint/2089

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