SABRINA, SABRINA (2024) PENGARUH SPESIALISASI AUDITOR, KEPEMILIKAN ASING, DAN RISIKO PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR BASIC MATERIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 – 2022. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to examine the effect of auditor specialization, foreign ownership, and corporate risk on tax avoidance. The corporate tax avoidance variable is measured by the Cash Effective Tax Rate (CETR) proxy. The population in this study were basic materials sector companies listed on the Indonesia Stock Exchange (IDX) in 2019 - 2022. The method used was purposive sampling with a final total of 158 research samples. The data used in this study are secondary data from holding composition and annual reports obtained from the KSEI and IDX website. Data processing was carried out using the SPSS 25 application program using multiple linear analysis. The results of this study indicate that auditor specialization has a negative effect on tax avoidance, foreign ownership has a positive effect on tax avoidance, and corporate risk has a positive effect on tax avoidance.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh spesialisasi auditor, kepemilikan asing, dan risiko perusahaan terhadap tax avoidance. Variabel penghindaran pajak perusahaan diukur dengan proksi Cash Effective Tax Rate (CETR). Populasi dalam penelitian ini adalah perusahaan sektor basic materials yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 – 2022. Metode yang digunakan adalah purposive sampling dengan total akhir sebanyak 158 sampel penelitian. Data yang digunakan dalam penelitian ini merupakan data sekunder dari kepemilikan efek dan laporan tahunan yang didapat dari website KSEI dan BEI. Pengolahan data dilakukan menggunakan program aplikasi SPSS 25 dengan menggunakan analisis linear berganda. Hasil penelitian ini menunjukkan bahwa spesialisasi auditor berpengaruh negatif terhadap tax avoidance, kepemilikan asing berpengaruh positif terhadap tax avoidance, dan risiko perusahaan berpengaruh positif terhadap tax avoidance. | ||||||
| Uncontrolled Keywords: | Auditor Specialization, Foreign Ownership, Corporate Risk, Tax Avoidance Spesialisasi Auditor, Kepemilikan Asing, Risiko Perusahaan, Tax Avoidance | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance |
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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: | Sabrina Sabrina | ||||||
| Date Deposited: | 06 Jan 2025 14:00 | ||||||
| Last Modified: | 06 Jan 2025 14:00 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/45049 |
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