Nabilah Adzhani, - (2024) MODERASI CORPORATE GOVERNANCE ATAS PENGARUH MANAJEMEN LABA TERHADAP TAX AVOIDANCE: Studi pada Perusahaan Sektor Kesehatan dan Teknologi yang Terdaftar di Bursa Efek Indonesia dan Singapura Tahun 2019-2022. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Manajemen laba kerap dilakukan oleh pihak manajemen perusahaan dalam rangka mengefisiensikan pajak yang harus dibayar, sehingga manajemen laba yang didasari dengan motivasi pajak dapat menimbulkan tindakatan dan terjadinya penghindaran pajak. Tata kelola di dalam perusahaan memilki fungsi untuk memonitoring kegiatan yang dilakukan pihak manajemen di dalam perusahaan yang salah satunya ialah dalam hal perpajakan. Penelitian dilakukan untuk menelusuri dan menguji pengaruh manajemen laba terhadap tax avoidance dengan komisaris independen dan komite audit sebagai proksi dari variabel moderasi corporate governance. Populasi dari penelitian ini adalah perusahaan-perusahaan di Bursa Efek Indonesia dan Singapura pada sektor kesehatan dan teknologi untuk tahun periode 2019-2020 dengan hasil sampling sebanyak 128 data. Penelitian dilakukan dengan metode kuantitatif dan menggunakan Microsoft Excel dan Eviews 12 untuk mengolah data penelitian. Manajemen laba pada penelitian menunjukkan berpengaruh positif terhadap tax avoidance, sedangkan corporate governance yang diproksikan oleh komisaris independen dan komite audit tidak mampu memoderasi pengaruh manajemen laba terhadap tax avoidance. Earnings management is often carried out by company management to streamline the taxes that must be paid so that profit management based on tax motivation can lead to actions and tax avoidance. Corporate governance within the company has the function of monitoring activities carried out by management within the company, one of which is in terms of taxation. The research was conducted to explore and test the influence of earnings management on tax avoidance with independent commissioners and audit committees as proxies for corporate governance moderating variables. The population of this research is companies on the Indonesia and Singapore Stock Exchanges in the health and technology sectors for the 2019-2020 period with sampling results of 128 data. The research was carried out using quantitative methods and used Microsoft Excel and Eviews 12 to process research data. Research shows that earnings management has a positive effect on tax avoidance, while corporate governance, which is proxied by independent commissioners and audit committees, is unable to moderate the influence of earnings management on tax avoidance.
Item Type: | Thesis (S1) |
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Additional Information: | https://scholar.google.com/citations?hl=en&user=n_XQIXAAAAAJ ID SINTA Dosen Pembimbing: Aristanti Widyaningsih: 5975674 Budi Supriatono Purnomo: 5996343 |
Uncontrolled Keywords: | Penghindaran Pajak, Manajemen Laba, Tata Kelola Perusahaan, Komisaris Independen, Komite Audit Tax Avoidance, Earnings Management, Corporate Governance, Independent Commissioner, Audit Committee |
Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
Depositing User: | Nabilah Adzhani |
Date Deposited: | 12 Aug 2024 09:02 |
Last Modified: | 12 Aug 2024 09:02 |
URI: | http://repository.upi.edu/id/eprint/120061 |
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