Pengaruh corporate governance, leverage, ukuran perusahaan, pertumbuhan penjualan, profitabilitas,dan corporate social responsibility terhadap penghindaran pajak

DETAIL KOLEKSI

Pengaruh corporate governance, leverage, ukuran perusahaan, pertumbuhan penjualan, profitabilitas,dan corporate social responsibility terhadap penghindaran pajak

Oleh : Meilisa Ashari

Info Katalog

Nomor Panggil : 2018_TA_AK_023142069

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Abubakar Arief

Subyek : Taxation - Financial accounting;Corporate governance;Accounting Financial - Audit quality

Kata Kunci : corporate governance, audit quality, audit committee, leverage, company size, sales growth, profitab

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2018_TA_AK_023142069_Halaman-Judul.pdf	17
2.	2018_TA_AK_023142069_Bab-1.pdf	14
3.	2018_TA_AK_023142069_Bab-2.pdf	30
4.	2018_TA_AK_023142069_Bab-3.pdf
5.	2018_TA_AK_023142069_Bab-4.pdf
6.	2018_TA_AK_023142069_Bab-5.pdf
7.	2018_TA_AK_023142069_Daftar-Pustaka.pdf
8.	2018_TA_AK_023142069_Lampiran.pdf

Abstrak
Abstract

P enelitian ini bertujuan untuk menguji pengaruh corporate governance, leverage, ukuran perusahaan, pertumbuhan penjualan, profitabilitas, dan corporate social responsibility terhadap penghindaran pajak. Corporate governance diproksikan dengan komite audit dan kualitas audit. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Sampel dipilih dengan menggunakan metode purposive sampling. Total sampel yang digunakan dalam penelitian ini berjumlah 20 perusahaan manufaktur sektor industri dan kimia dengan periode penelitian 5 tahun. Metode analisis yang digunakan dalam penelitian ini adalah regresi berganda yang diolah menggunakan SPSS versi 21. Hasil dari penelitian ini menunjukkan bahwa corporate governance diproksikan dengan komite audit dan kualitas audit, ukuran perusahaan, pertumbuhan penjualan, profitabilitas dan corporate social responsibility tidak berpengaruh terhadap penghindaran pajak sedangkan leverage berpengaruh terhadap penghindaran pajak.

T his study aims to examine the influence of corporate governance, leverage, company size, sales growth, profitability, and corporate social responsibility on the tax avoidance. Corporate governance is proxied by the audit committee and audit quality . The population in this study are manufacturing companies the industrial sector basic and chemistry listed on Indonesia Stock Exchange periode 2013 to 2017. The sample was selected using purposive sampling method. Total samples used in this study were 20 manufacturing companies the industrial sector basic and chemistry with 5-year study periode. The analytical method used in this study is multiple regression were processed using SPSS version 21.The results of this study indicate that corporate governance is proxied by the audit committe and audit quality , Profitability, Company Size, Sales Growth, And Corporate Social Responsibility influence on the tax avoidance. In the other hand, Leverage didnâ€™t influence on the tax avoidance.