PENGARUH PROFITABILITAS, PROPORSI DEWAN KOMISARIS INDEPENDEN, KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE

KRISTINA, MARIA (2019) PENGARUH PROFITABILITAS, PROPORSI DEWAN KOMISARIS INDEPENDEN, KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE. Other thesis, stie malangkucecwara.

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13. Bab II Tinjauan pustaka.pdf
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14. Bab III Metode penelitian.pdf
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Abstract

vii Pengaruh Profitabilitas, Proporsi Dewan Komisaris Independen, Kualitas Audit dan Komite Audit terhadap Tax Avoidance Mc7887553@gmail.com ABSTRAK Penelitian ini bertujuan untuk menentukkan pengaruh profitabilitas, proporsi dewan, kualitas audit dan komite audit terhadap tax avoidance di perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2015-2017. Sedangkan profitabilitas berisi return on asset. Penelitian ini tergolong penelitian kausalitas. Populasi dalam penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2017. Sedangkan sampel penelitian ini ditentukan dengan purposive sampling sehingga diperoleh 48 perusahaan sampel. Jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id dan website perusahaan. Metode analisis yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil analisis regresi berganda dengan tingkat signifikansi 5%. Hasil penelitian menunjukkan bahwa profitabilitas, kualitas audit dan komite audit berpengaruh negatif signifikan terhadap tax avoidance. Hasil ini membuktikan bahwa profitabilitas, kualitas audit dan komite audit dapat mengurangi penghindaran pajak. Sedangkan proporsi dewan komisaris berpengaruh positif signifikan terhadap penghindaran pajak. Hasil ini membuktikan bahwa semakin tinggi tingkat proporsi dewan komisaris dapat memicu peningkatan tindakan penghindaran pajak. Kata kunci: Profitabilitas, Proporsi Dewan Komisaris, Kualitas Audit, Komite Audit, Penghindaran Pajak. viii ABSTRACT This study aimed to examine the effect of profitability, proportion of the independent board, audit quality and the last variable is an audit committee of the practice of tax avoidance in companies listed on the Indonesia Stock Exchange in 2015-2017. As well as the elements of probability is return on assets. This study considered causality research. The population in this study was all mining company listed on the Stock Exchange in 2015 until 2017. The sample was determined by the purposive sampling method and obtain 48 companies. Type of data used was secondary data obtained from www.idx.co.id and corporate website. The method of analysis used is multiple regression analysis. Based on the results of multiple regression analysis with a significant level of 5%. The results of this study indicate that probability, audit quality and audit committee significant negative effect on tax avoidance. These result prove that probability, audit quality and audit committee can reduce tax avoidance. While proportion of the independent significant positive effect on tax avoidance. These result prove proportion of the independent can trigger increased tax avoidance. Keywords: Profitability, Proportion of the Board, Audit Quality, audit committee, tax avoidance.

Item Type: Thesis (Other)
Uncontrolled Keywords: Profitabilitas, Proporsi Dewan Komisaris, Kualitas Audit, Komite Audit, Penghindaran Pajak.
Subjects: Perpajakan > Tax Avoidance
Depositing User: Library STIE MCE
Date Deposited: 30 Jan 2020 02:59
Last Modified: 04 Jan 2021 04:34
URI: http://repository.stie-mce.ac.id/id/eprint/47

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