ANGGRAINI, LISNAWATI (2019) PENGARUH DEWAN KOMISARIS INDEPENDEN, PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK. Other thesis, Universitas Pembangunan Nasional Veteran Yogyakarta.
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Abstract
Tujuan dari penelitian ini adalah untuk menguji pengaruh Dewan
Komisaris Independen, Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap
Penghindaran Pajak pada Perusahaan Food and Beverage yang terdaftar di BEI
tahun 2013-2017. Metode analisis data yang digunakan dalam penelitian ini
adalah analisis statistik deskriptif, uji asumsi klasik, dan analisis regresi linier
berganda menggunakan program SPSS. Hasil penelitian menunjukkan bahwa: (1)
Dewan Komisaris Independen tidak berpengaruh terhadap Penghindaran Pajak,
(2) Profitabilitas tidak berpengaruh terhadap Penghindaran Pajak, (3) Leverage
tidak berpengaruh terhadap Penghindaran Pajak, dan (4) Ukuran Perusahaan
berpengaruh terhadap Penghindaran Pajak.
Kata Kunci : Dewan Komisaris Independen, Profitabilitas, Leverage, Ukuran
Perusahaan, Penghindaran Pajak.
ABSTRACT
The purpose of this study is to examine the influence of the Independent
Board of Commissioners, Profitability, Leverage, and Firm Size on Tax
Avoidance in Food and Beverage Companies listed on the Indonesian Stock
Exchange in 2013-2017. The data analysis method used in this study was
descriptive statistical analysis, classic assumption test, and multiple linear
regression analysis using the SPSS program. The results of the study show that:
(1) the Independent Board of Commissioners does no effect on Tax Avoidance, (2)
Profitability does not affect Tax Avoidance, (3) Leverage does not affect Tax
Avoidance, and (4) Firm Size influences Tax Avoidance.
Keywords : Independent Board of Commissioners, Profitability, Leverage, Firm
Size, Tax Avoidance.
| Item Type: | Tugas Akhir (Other) |
|---|---|
| Subjek: | H Social Sciences > HC Economic History and Conditions |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Sarimin Sarimin |
| Date Deposited: | 27 Mar 2019 01:53 |
| Last Modified: | 27 Mar 2019 01:53 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/18864 |
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