PENGARUH CORPORATE GOVERNANCE, KUALITAS AUDIT, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDENCE
Program Studi Akuntansi STIE SEMARANG
Abstract
ABSTRACT
Tax avoidance is the setting to minimize or eliminate the tax burden by considering the tax consequence thereof. Tax avoidance is not a violation of tax laws for business taxpayers to reduce, avoid, minimize or alleviate the tax burden is done in a way that made possible by the Tax Act.
This study aims to empirically examine the influence of Institutional Ownership, Percentage Board of Commissioners Independent, Total Board of Commissioners, Quality Audit, Audit Committee, and the size of the Company to the Company's Tax Avoidance listed on the Indonesia Stock Exchange in 2010 - 2012. The population in this study is a manufacturing company that is listed on the Indonesia Stock Exchange in 2010 - 2012. The samples were selected using purposive sampling method in order to obtain as much as 72 issuers.
The results of this study indicate that the Institutional Ownership, Quality Audit, Audit Committee and significant effect on Tax Avoidance. While the percentage of Independent Commissioner, Number of Board of Commissioners, and the size of the Company no significant effect on Tax Avoidance. Coefficient of determination (Adjusted R Square) of 0.347. This means that the variable Institutional Ownership, Percentage Board of Commissioners Independent, Total Board of Commissioners, Quality Audit, Audit Committee and Company Size, 34.7% have a role together to be able to explain or describe variables Tax Avoidance.
Keywords : Tax Avoidance, Institutional Ownership, Percentage Board of Commissioners Independent, Total Board of Commissioners, Quality Audit, Audit Committee, and the size of the Company.
ABSTRAK
Penghindaran pajak adalah pengaturan untuk meminimalkan atau menghilangkan beban pajak dengan mempertimbangkan konsekuensi pajaknya. Penghindaran pajak bukanlah pelanggaran undang-undang perpajakan agar pembayar pajak usaha mengurangi, menghindari, meminimalisir atau meringankan beban pajak yang dilakukan dengan cara yang dimungkinkan oleh Undang-Undang Pajak.
Penelitian ini bertujuan untuk menguji secara empiris pengaruh Kepemilikan Institusional, Persentase Dewan Komisaris Independen, Jumlah Dewan Komisaris, Mutu Audit, Komite Audit, dan besarnya Perseroan atas Penghindaran Pajak Perusahaan yang tercatat di Bursa Efek Indonesia pada tahun 2010 - 2012 Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2010 - 2012. Sampelnya dipilih dengan menggunakan metode purposive sampling untuk mendapatkan sebanyak 72 emiten.
Hasil penelitian ini menunjukkan bahwa Institutional Ownership, Quality Audit, Komite Audit dan berpengaruh signifikan terhadap Penghindaran Pajak. Sedangkan persentase Komisaris Independen, Jumlah Dewan Komisaris, dan ukuran Perusahaan tidak berpengaruh signifikan terhadap Penghindaran Pajak. Koefisien determinasi (Adjusted R Square) sebesar 0,347. Artinya, variabel Kelembagaan Kepemilikan, Persentase Dewan Komisaris Independen, Jumlah Dewan Komisaris, Mutu Audit, Komite Audit dan Ukuran Perusahaan, 34,7% memiliki peran bersama untuk dapat menjelaskan atau mendeskripsikan variabel Penghindaran Pajak.
Kata kunci : Penghindaran Pajak, Kepemilikan Kelembagaan, Persentase Dewan Komisaris Independen, Jumlah Dewan Komisaris, Mutu Audit, Komite Audit, dan ukuran Perusahaan.
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