Pengaruh Struktur Kepemilikan, Karakteristik Dewan, dan Kesulitan Finansial terhadap Penghindaran Pajak

Ratna, Dewi (2020) Pengaruh Struktur Kepemilikan, Karakteristik Dewan, dan Kesulitan Finansial terhadap Penghindaran Pajak. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Studi ini meneliti apakah variasi dalam struktur kepemilikan, karakteristik dewan, dan kesulitan finansial menjelaskan dampak dalam tingkat penghindaran pajak di Indonesia. Variabel independen yang dicantumkan dalam penelitian yaitu kepemilikan keluarga, kepemilikan institusional, kepemilikan manajerial, kepemilikan asing, jumlah komposisi dewan komisaris, independensi dewan komisaris, frekuensi rapat dewan komisaris, dan kesulitan finansial. Effective tax rate (ETR) dan cash flow effective tax rate (CFETR) sebagai pengukuran untuk menentukan variabel dependen yakni penghindaran pajak. Variabel kontrol berupa ukuran perusahaan, profitabilitas, leverage, dan market to book value. Penelitian ini dirancang sebagai studi kausal komparatif di mana hubungan setiap variabel diuji. Populasi terdiri dari semua perusahaan yang terdaftar di BEI pada periode 2014-2018. Kemudian keseluruhan perusahaan diklasifikasikan berdasarkan kriteria yang ditentukan hingga memperoleh pengamatan sebanyak 460 data. Data dilanjutkan untuk membentuk hipotesis menggunakan metode deskriptif dan metode regresi. Kesimpulan dari keseluruhan hasil penelitian yang diolah yaitu kepemilikan manajerial, jumlah komposisi dewan dan kesulitan finansial berpengaruh secara negatif dengan tindakan penghindaran pajak. Variabel lainnya seperti kepemilikan keluarga, kepemilikan institusional, kepemilikan asing, independensi dewan dan frekuensi rapat dewan tidak ditemukan adanya hubungan pada praktik penghindaran pajak. ********************************************************************** This study examines whether variations in ownership structure, board characteristics, and financial distress have an impact on the level of tax avoidance in Indonesia. Independent variables included in the study are family ownership, institutional ownership, managerial ownership, foreign ownership, the composition of the board of commissioners, the independence of the board of commissioners, the frequency of board meetings, and financial distress. Effective tax rate (ETR) and cash flow effective tax rate (CFETR) act as a measurement to determine the dependent variable namely tax avoidance. Control variables are firm size, profitability, leverage, and market to book value. This study is designed as a causal-comparative study in which the relationship of each variable is tested. The population consists of all companies listed on the IDX in the 2014-2018 period. Listed companies are classified based on specified criteria to obtain observations of 460 data for ETR and 506 data for CFETR. The data are processed to form hypotheses using descriptive methods and regression methods. The research concludes that managerial ownership, the composition of the board of commissioners and financial distress negatively affect tax avoidance. While family ownership, institutional ownership, foreign ownership, independence of the board of commissioners and the frequency of board meetings do not have a significant relationship to the practice of tax avoidance.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 20
Uncontrolled Keywords: tax avoidance, ownership structure, board characteristics, financial distress
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 06:15
Last Modified: 02 Oct 2020 02:20
URI: http://repository.uib.ac.id/id/eprint/2093

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