Givazka Aqila Rifdy, - (2024) PENGARUH CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE: Studi pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) dan Bursa Singapura (SGX). S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini dilakukan untuk menguji secara empiris pengaruh corporate governance yang terdiri dari komisaris independen, komite audit, dan kualitas audit serta profitabilitas terhadap penghindaran pajak. Penelitian ini merupakan penelitian dengan metode deskriptif-verifikatif dan pendekatan kuantitatif. Penentuan sampel menggunakan teknik purposive sampling dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dan Bursa Singapura (SGX) periode 2019-2022. Data sekunder diperoleh dari www.idx.co.id, www.sgx.com, dan website masing-masing perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi data panel melalui EViews 12. Penelitian ini menunjukkan bahwa komisaris independen dan komite audit berpengaruh negatif terhadap penghindaran pajak. Profitabilitas berpengaruh positif terhadap penghindaran pajak. Sedangkan, kualitas audit tidak berpengaruh negatif terhadap penghindaran pajak. Penelitian ini masih memiliki keterbatasan dan kekurangan, yaitu pengaruh variabel independen terhadap variabel dependen hanya mampu menjelaskan sebesar 11,75%. Oleh karena itu, bagi peneliti selanjutnya diharapkan dapat memperluas ruang lingkup dan periode penelitian serta menambah atau menggunakan variabel-variabel independen lainnya. This study was conducted to empirically test the effect of corporate governance consisting of independent commissioner, audit committee, audit quality, and profitability on tax avoidance. This research is a descriptive and verification study with a quantitative approach, using purposive sampling that is included in the manufacturing sector companies listed on the Indonesia Stock Exchange and Singapore Exchange for the 2019-2022 period. Secondary data was obtained from www.idx.co.id, www.sgx.com, and each company website. The data analysis technique used in this research is panel data regression analysis with EViews-12. The study found that independent commissioner and audit committee negatively affect tax avoidance. Profitability has a positive effect on tax avoidance. Meanwhile, audit quality has no negative effect on tax avoidance. This study still has many limitations and shortcomings; namely, the effect of independent variables on the dependent variables can only explain 11.75%. Hence, further researchers are expected to expand the scope of the study and the study period and add or use other independent variables.
![[img]](http://repository.upi.edu/style/images/fileicons/text.png) |
Text
S_PEA_2006907_Title.pdf Download (367kB) |
|
Text
S_PEA_2006907_Chapter1.pdf Download (143kB) |
|
Text
S_PEA_2006907_Chapter2.pdf Restricted to Staf Perpustakaan Download (319kB) |
|
Text
S_PEA_2006907_Chapter3.pdf Download (298kB) |
|
Text
S_PEA_2006907_Chapter4.pdf Restricted to Staf Perpustakaan Download (315kB) |
|
Text
S_PEA_2006907_Chapter5.pdf Download (48kB) |
|
Text
S_PEA_2006907_Appendix.pdf Restricted to Staf Perpustakaan Download (127kB) |
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?view_op=new_profile&hl=en ID SINTA Dosen Pembimbing: Aristanti Widyaningsih: 5975674 Ida Farida Adi Prawira: 6027190 |
| Uncontrolled Keywords: | Corporate Governance, Indonesia, Profitabilitas, Singapura, Tax Avoidance Corporate Governance, Indonesia, Profitability, Singapore, Tax Avoidance |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Givazka Aqila Rifdy |
| Date Deposited: | 07 Sep 2024 22:09 |
| Last Modified: | 07 Sep 2024 22:09 |
| URI: | http://repository.upi.edu/id/eprint/122897 |
Actions (login required)
 |
View Item |