Dewi, Yolanda Pradita (2026) Pengaruh Komite Audit, Kompensasi Manajemen, Dan Rugi Sebelum Pajak Penghasilan Terhadap Praktik Penghindaran Pajak. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study aims to analyze the influence of audit committees, management compensation, and pre-tax loss on tax avoidance practices in industrial sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This research is based on Agency Theory and Positive Accounting Theory, which explain the existence of conflicts of interest between management and company owners in financial decision-making, including corporate tax strategies. The study employs a quantitative approach with an explanatory method. The data used are secondary data in the form of companies' annual financial statements obtained from the Indonesia Stock Exchange. The sampling technique used was purposive sampling, resulting in 92 observation samples from industrial sector companies throughout the research period. The analysis method used is multiple linear regression analysis, including classical assumption testing and hypothesis testing via F-tests and t-tests. The results show that the audit committee has a significant negative effect on tax avoidance practices, meaning that a higher proportion of the audit committee leads to a lower level of corporate tax avoidance. Management compensation does not have a significant effect on tax avoidance practices, suggesting that the amount of compensation does not directly encourage management to engage in tax avoidance. Meanwhile, pre-tax loss has a significant negative effect on tax avoidance practices, indicating that companies experiencing losses tend not to engage in aggressive tax avoidance. This study recommends that future research include other variables that potentially influence tax avoidance practices, such as company size, leverage, audit quality, or other corporate governance mechanisms, and expand the research object to different industrial sectors to obtain more comprehensive results. Keywords: Audit Committee, Management Compensation, Pre-Tax Loss, Tax Avoidance
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS > 332 - FINANCIAL ECONOMICS |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | YOLANDA PRADITA DEWI |
| Date Deposited: | 14 Apr 2026 02:24 |
| Last Modified: | 14 Apr 2026 02:24 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/13919 |
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