Susandianto, Susandianto (2018) Analisis Faktor-Faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.
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Abstract
Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi penghindaran pajak pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Variabel independen yang digunakan dalam penelitian ini berupa proporsi komisaris independen, kualitas audit, komite audit, profitabilitas, ukuran perusahaan, leverage, and capital intensity. Sebanyak 316 perusahaan dengan periode 2012-2016 digunakan sebagai sampel dari penelitian ini yang dipilih dengan menggunakan metode purposive sampling. Program SPSS versi 22 dan Eviews versi 7 digunakan dalam pengujian penelitian ini. Hasil dari penelitian ini menunjukkan bahwa komite audit, profitabilitas, ukuran perusahaan, dan capital intensity mempunyai pengaruh signifikan positif terhadap penghindaran pajak. Penelitian ini juga menunjukkan bahwa kualitas audit dan leverage dengan hasil tidak signifikan positif dan proporsi komisaris independen dengan hasil tidak signifikan negatif terhadap penghindaran pajak. ********************************************************************** This research aims to analyze factors that influence tax avoidance in companies listed on the Indonesia Stock Exchange. The independent variables to be analyzed in this research namely proportion of independent commissioner, audit quality, audit committee, profitability, firm size, leverage, and capital intensity 316 firms for the period of 2012-2016 used for sample which selected by using purposive sampling method. Software SPSS version 22.0 and Eviews Version 7 for windows are used to test in this research. The results of this research showed that audit committee, profitability, firm size, and capital intensity positively significant on tax avoidance. This result also show audit quality and leverage positively insignificant and proportion of independent commissioner negatively insignificant on tax avoidance.
| Item Type: | Thesis (Undergraduate) |
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| Additional Information: | Similarity: 23 |
| Uncontrolled Keywords: | Proportion Of Independent Commissioner, Audit Quality, Audit Committee, Profitability, Firm Size, Leverage, Capital Intensity, Tax Avoidance. |
| Subjects: | 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 10:57 |
| Last Modified: | 05 Oct 2020 09:37 |
| URI: | http://repository.uib.ac.id/id/eprint/1349 |
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