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Faktor-Faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan Pertambangan yang Terdaftar di BEI

Mayasari, Indriani (2020) Faktor-Faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan Pertambangan yang Terdaftar di BEI. Undergraduate thesis, STIE Perbanas Surabaya.

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ARTIKEL ILMIAH.pdf

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COVER.pdf
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BAB I.pdf

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Abstract

This study aims to examine the effect of good corporate governance, business strategy, leverage, thin capitalization, and capital intensity on tax avoidance on mining companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2015-2019. The sample selection technique uses purposive sampling and produces a sample of 133 mining companies. Data analysis methods used in this research are descriptive statistical analysis, classic assumption test, multiple linear regression, and hypothesis testing using IBM SPSS 25 software. Based on the results of the analysis shows that institutional ownership, audit committee, leverage, and capital intensity have a significant positive effect on tax avoidance or can be said to be a low tax avoidance rate. The thin capitalization variable has a significant negative effect on tax avoidance or it can be said that the level of tax avoidance is high. Meanwhile, the variables of independent commissioners, audit quality, and business strategy did not have a significant effect on tax avoidance. Based on the results of the simultaneous test shows that the variables of good corporate governance, business strategy, leverage, thin capitalization, and capital intensity together affect the tax avoidance. Keywords: Tax Avoidance, Institutional Ownership, Independent Commissioners, Audit Committee, Audit Quality, Business Strategy, Leverage, Thin Capitalization, Capital Intensity

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: INDRIANI MAYASARI
Date Deposited: 02 Mar 2021 08:59
Last Modified: 02 Mar 2021 08:59
URI: http://eprints.perbanas.ac.id/id/eprint/7506

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