PENGARUHCORPORATE GOVERNANCE TERHADAP TAX AVOIDANCEPADA PERUSAHAAN SEKTOR MANUFAKTUR DI BEI PERIODE 2015-2019

SEPTA, SKUNDARIAN (2021) PENGARUHCORPORATE GOVERNANCE TERHADAP TAX AVOIDANCEPADA PERUSAHAAN SEKTOR MANUFAKTUR DI BEI PERIODE 2015-2019. Masters thesis, Universitas Andalas.

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Abstract

PENGARUHCORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR MANUFAKTUR DI BEI PERIODE 2015-2019 ABSTRAK Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh corporate governance terhadap tax avoidance pada perusahaan manufaktur di Bursa Efek Indonesia (BEI) periode 2015-2019. Variabel independen pada penelitian ini diantaranya kepemilikan institusional, komisaris independen, komite audit, kualitas audit serta variabel kontrol ukuran perusahaan, profitabilitas, dan leverage. Sedangkan tax avoidance dijadikan variabel dependen. Teknik pengambilan sampel dilakukan dengan purposive sampling sehingga didapatkan 67 perusahaan yang dijadikan sebagai sampel penelitian. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi data panel, dimana hasil yang diperoleh kepemilikan institusional berpengaruh positif dan signifikan terhadap tax avoidance, komisaris independen berpengaruh positif dan signifikan terhadap tax avoidance, komite audit tidak berpengaruh positif signifikan terhadap tax avoidance, kualitas audit berpengaruh positif dan signifikan terhadap tax avoidance, dan variabel kontrol ukuran perusahaan dan profitabilitas berpengaruh negatif dan signifikan terhadap tax avoidance sedangkan leverage tidak berpengaruh signifikan terhadap tax avoidance. Kata Kunci: Tax avoidance, kepemilikan institusional, komisaris independen, komite audit, kualitas audit, ukuran perusahaan, profitabilitas, leverage THE INFLUENCE OF CORPORATE GOVERNANCE ON TAX AVOIDANCE IN MANUFACTURING SECTOR COMPANIES ON THE BEI PERIOD 2015-2019 ABSTRACT This research was conducted with the aim of determining the influence of corporate governance on tax avoidance in manufacturing companies on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. The independent variables in this research include institutional ownership, independent commissioners, audit committee, audit quality and the control variables company size, profitability and leverage. Meanwhile, tax avoidance is used as the dependent variable. The sampling technique was carried out using purposive sampling so that 67 companies were used as research samples. The data analysis technique used in this research is panel data regression analysis, where the results obtained by institutional ownership have a positive and significant effect on tax avoidance, independent commissioners have a positive and significant effect on tax avoidance, audit committees do not have a significant positive effect on tax avoidance, audit quality has a positive and significant effect on tax avoidance, and the control variables company size and profitability have a negative and significant effect on tax avoidance, while leverage has no significant effect on tax avoidance. Key words:Tax avoidance, institutional ownership, independent commissioners, audit committee, audit quality, size, profitability, leverage

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