Analisis Pengaruh Tata Kelola Perusahaan Terhadap Perencanaan Pajak

Putri, Angella (2020) Analisis Pengaruh Tata Kelola Perusahaan Terhadap Perencanaan Pajak. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini bertujuan untuk melakukan analisis atas pengaruh komisaris independen, kepemilikan institusional, leverage, ukuran komite audit dan ukuran dewan direksi terhadap effective tax rate secara empiris. Penelitian ini didasarkan pada teknik purposive sampling dengan menggunakan data yang telah dipublikasikan di Indonesia Stock Exchange (IDX) periode 2014 – 2018. Populasi yang diambil sebagai objek penelitian berjumlah 366 perusahaan berdasarkan spesifikasi atau kriteria penelitian dengan sampel yang dipilih. Hasil penelitian menyatakan bahwa leverage berpengaruh signifikan terhadap perencanaan pajak. Sementara komisaris independen, kepemilikan institusional, ukuran komite audit dan ukuran dewan direksi secara serentak tidak berpengaruh pada perencanaan pajak. Koefisien determinasi menunjukkan 0,373 yang berarti variabel independen hanya dapat menjelaskan variabel dependen sebesar 37,3%. Penelitian ini masih membutuhkan variabel independen lainnya untuk menberikan pengaruh terhadap perencanaan pajak. ********************************************************************** This study aimed to analyse the influence of independent commissioners, institutional ownership, leverage, audit committee size and the size of the board of directors on an effective tax rate empirically. This research was based on a purposive sampling technique using data published on the Indonesia Stock Exchange (IDX) during 2014 - 2018. The population taken as research objects was 366 companies based on specifications or research criteria with selected samples. The results of the study stated that the size of the audit committee had a significant effect on tax planning while independent commissioners, institutional ownership, leverage, and the size of the board of directors simultaneously have no effect on tax planning. Adjusted R square shows 0.373 which mean independent variable can only explain the dependent variable by 37,3%. This research still needs other independent variables to influence the tax planning.

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