Lase, Febri Novita (2022) Pengaruh Profitabilitas, Komisaris Independen, Kepemilikan Institusional, dan Kompensasi Eksekutif Terhadap Penghindaran Pajak. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
The company has a goal to increase company profits by minimizing corporate tax payments. In 2020, tax revenues from the financial and accounting services sector experienced a significant decline, but the APBN target that had been set each year was not achieved. This is because tax payments made by taxpayers will reduce the income or profits they earn, so that in the practice of tax collection there are frauds committed by taxpayers to reduce the burden of tax paid. Tax evasion is one of the causes for this. The purpose of this study was to analyze the effect of profitability, independent commissioners, institutional ownership, and executive compensation on tax avoidance. This type of research is a type of quantitative research. The sample used is all financial sector service companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The data analysis technique used multiple linear regression analysis. The results showed that profitability has an effect on tax avoidance. Meanwhile, independent commissioners, institutional ownership, and executive compensation have no effect on tax avoidance. The implication of this research is that the government is expected to be able to socialize the benefits of taxes for the community and for the state.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | FEBRI NOVITA LASE |
| Date Deposited: | 31 Oct 2022 03:42 |
| Last Modified: | 31 Oct 2022 03:42 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/9608 |
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