PRIYAMBODO, GINANJAR WAHYU ALI (2015) PENGARUH KARAKTER EKSEKUTIF DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK ( TAX AVOIDANCE ). Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRAK Judul: Penelitian ini bertujuan untuk menguji Pengaruh karakter eksekutif dan menguji pengaruh corporate governance diproksikan dengan kepemilikan institusional, direktur independen, komite audit dan kualitas audit terhadap penghindaran pajak. Dari pemilihan sampel menggunakan metode purposive sampling diperoleh 55 perusahaan manufaktur yang bisa dicicipi. Data penelitian ini berupa laporan tahunan dan laporan keuangan perusahaan manufaktur bersumber dari Bursa Efek Indonesia (BEI) 2009-2012. Penelitian ini menggunakan analisis regresi linier sederhana dan SPSS dan Eviews Program sebagai alat pengolahan data. Berdasarkan hasil pengujian hipotesis ditemukan bahwa karakter eksekutif negatif mempengaruhi pada penghindaran pajak, mekanisme Governace perusahaan yang ditunjukkan oleh kepemilikan dan pemeriksaan komite institusional berpengaruh positif terhadap penghindaran pajak, sedangkan mekanisme Governace perusahaan yang diproksikan oleh komisaris independen dan kualitas audit tidak berpengaruh pada penghindaran pajak. Kata kunci: karakter eksekutif, tata kelola perusahaan, penghindaran pajak ABSTRACT This study aimed to test the Influence of executive character and examine the effect of corporate governance is proxied by institutional ownership, independent directors, audit committees and audit quality against tax avoidance. From the selection of the sample using purposive sampling method obtained 55 manufacturing companies that could be sampled. The data of this study in the form of annual reports and financial statements of manufacturing companies is sourced from Indonesia Stock Exchange ( IDX ) 2009-2012. This study uses a simple linear regression analysis and SPSS and Eviews program as a means of data processing. Based on the results of hypothesis testing found that the executive character negatively affect on tax avoidance, corporate governace mechanism which is proxied by institutional ownership and audit committees positive effect on tax avoidance, while the corporate mechanism Governace which is proxied by independent commissioners and audit quality has no effect on tax avoidance. Keywords : executive character , corporate governance , tax avoidance
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Basir Umaryadi |
| Date Deposited: | 15 Jun 2016 01:40 |
| Last Modified: | 15 Jun 2016 02:08 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/3739 |
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