AZ-ZAHRA, FATIMAH (2018) PENGARUH CORPORATE GOVERNANCE, LEVERAGE DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Text (Skripsi)
PENGARUH CORPORATE GOVERNANCE, LEVERAGE DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang .PDF Restricted to Registered users only Download (2MB) |
Abstract
Differences in interests between the government and the company make the company do tax planning by choosing to do tax avoidance. This study aims to analyze the influence of corporate governance, leverage and political connections toward tax avoidance. Corporate governance is proxied by the presence of independent commissioners and audit committees, while leverage is measured by debt to equity ratio (DER), and political connections use dummy variables then tax avoidance is proxied by cash ETR. The sample in this study were 196 companies with manufacturing company objects listed on the Indonesia Stock Exchange during 2014-2016. Data analysis uses multiple regression. Based on the test results showed that independent commissioners and political connections have no effect on tax avoidance, audit committee and debt to equity ratio (DER) affect tax avoidance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Perbedaan kepentingan antara pemerintah dan perusahaan, membuat perusahaan melakukan perencanaan pajak dengan memilih melakukan tindakan tax avoidance. Penelitian ini bertujuan untuk menganalisis pengaruh corporate governance, leverage dan koneksi politik terhadap tax avoidance. Corporate governance diproksikan dengan adanya komisaris independen dan komite audit, leverage diukur dengan debt to equity ratio (DER), koneksi politik menggunakan variabel dummy dan tax avoidance diprokskan dengan cash ETR. Sampel dalam penelitian ini adalah sebanyak 196 perusahaan dengan objek perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2014-2016. Analisis data menggunakan regresi berganda. Berdasarkan hasil pengujian menunjukkan bahwa komisaris independen dan koneksi politik tidak berpengaruh terhadap tax avoidance, komite audit dan debt to equity ratio (DER) berpengaruh terhadap tax avoidance. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Admin Eprints Untirta | |||||||||
| Date Deposited: | 30 Sep 2021 08:59 | |||||||||
| Last Modified: | 30 Sep 2021 08:59 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/1878 |
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