Anisa, - (2023) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE : Studi pada Perusahaan Sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia dan Bursa Efek Malaysia. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance yang diproksikan dengan keberagaman gender, ukuran dewan direksi, kepemilikan institusional, komite audit terhadap tax avoidance. Metode penelitian yang digunakan dalam penelitian ini yaitu metode kuantitatif. Populasi dalam penelitian ini, yaitu perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia dan Bursa Efek Malaysia periode 2016-2019. Metode pengambilan sampel dalam penelitian menggunakan teknik purposive sampling dan diperoleh sampel perusahaan sebanyak 19 perusahaan di Indonesia dan 33 perusahaan di Malaysia. Data data sekunder diperoleh dari laporan keuangan dan laporan tahunan perusahaan. Pengujian hipotesis dilakukan dengan analisis regresi linear berganda dengan menggunakan alat bantu software SPSS. Hasil pengujian hipotesis menunjukkan bahwa pada negara Indonesia keberagaman gender, ukuran dewan direksi, dan kepemilikan institusional secara parsial tidak berpengaruh terhadap tax avoidance, komite audit secara parsial berpengaruh negatif dan signifikan terhadap tax avoidance. Hasil selanjutnya pada negara Malaysia menunjukkan bahwa keberagaman gender dan komite audit secara parsial tidak berpengaruh terhadap tax avoidance, ukuran dewan direksi secara parsial berpengaruh negatif dan signifikan terhadap tax avoidance. Kepemilikan institusional secara parsial berpengaruh positif dan signifikan terhadap tax avoidance. Kemudian, good corporate governance secara simultan berpengaruh terhadap tax avoidance pada perusahaan di Indonesia dan Malaysia. This study aims to determine the effect of corporate governance proxied by gender diversity, board size, institutional ownership, audit committee on tax avoidance. The research method used in this research is quantitative method. The population in this study, namely property and real estate sector companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange for the period 2016-2019. The sampling method in the study used purposive sampling technique and obtained a sample of 19 companies in Indonesia and 33 companies in Malaysia. Secondary data data obtained from the company's financial statements and annual reports. Hypothesis testing is done with multiple linear regression analysis using SPSS software tools. The results of hypothesis testing show that in Indonesia gender diversity, board size, and institutional ownership partially have no effect on tax avoidance, audit committee partially has a negative and significant effect on tax avoidance. Further results in Malaysia show that gender diversity and audit committee partially have no effect on tax avoidance, board size partially has a negative and significant effect on tax avoidance. institutional ownership partially has a positive and significant effect on tax avoidance. Then, good corporate governance simultaneously affects tax avoidance in companies in Indonesia and Malaysia.
| Item Type: | Thesis (S1) |
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| Additional Information: | Link Google Scholar : https://scholar.google.com/citations?view_op=new_profile&hl=id ID SINTA Dosen Pembimbing: Alfira Sofia : 259602 |
| Uncontrolled Keywords: | Good Corporate Governance, Tax Avoidance, Property dan Real Estate |
| Subjects: | L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Anisa |
| Date Deposited: | 22 May 2023 00:27 |
| Last Modified: | 22 May 2023 00:27 |
| URI: | http://repository.upi.edu/id/eprint/90348 |
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