PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2011-2015

ELSIANA RUDDIAN, 1341031013 (2017) PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2011-2015. FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.

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Abstrak

Abstrak Penelitianinidilatarbelakangiolehisu yang maraktentangfenomenapenghindaranpajak di Indonesia. PenelitianinibertujuanuntukmenganalisispengaruhtatakelolaperusahaandanProfitabilitasterhadappenghindaranpajak.PenghindaranpajakmerupakanVariabelDependendanpenghindaranpajakdidalampenelitianinidiukurdengan Cash Efective Tax Rate dan Earnings Management.ProporsiKomisarisIndependen, Kepemilikanmanajerial, kepemilikaninstitusionaladalahVariabelIndependendanadapunProfitabilitasadalahVariabel kontrol padapenelitianini.sampelpenelitianiniadalah 18 perusahaanpertambangan yang terdaftar di Bursa Efek Indonesia Periodetahun2011-2015. SampeldipilihdenganmenggunakanmetodePurposive Sampling.Analisis data dilakukandenganujiasumsiklasikdanpengujianhipotesisdenganmetoderegresi linier berganda.Hasildaripenelitianinimenunjukkanbahwavariabel kontrol yang dalamhaliniyaituprofitabilitasmemilikihubunganpositifdansignifikanterhadappenghindaranpajak Kata kunci : TataKelola Perusahaan, PenghindaranPajak, Profitabilitas, manajemen laba, Cash Efective Tax Rate Abstract This research is motivated by the widespread issue about the phenomenon of tax evasion in Indonesia this study aims to analyze corporate governance and profitability againts tax evasion . Tax evasion is a dependent variable and measured by cash Effective Tax Rate and Earnings Management. The proportion of Independent Commissioners, Managerial Ownership, Institusional Ownership are independent variables. The profitabilsity is the control variable. The sample of this research is 18 mining companies listed in Indonesia stock exchange period 2011-2015. Sample is chosen by using purposive sampling method. Data analysis was done by classical assumption test and hypotesis test by multiple linear regression method.the results of this study indicate that that the control variable has a positive and significant correlated to avoidance of taxes. Keywords: Corporate Governance, Tax Avoidance, Earnings Management, Cash Effective Tax Rate

Tipe Karya Ilmiah: Skripsi
Subyek: H Ilmu Sosial = Social Sciences > HF Commerce > HF5601 Accounting
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi Akuntansi
Depositing User: 14757630 . Digilib
Date Deposited: 12 Aug 2017 03:04
Last Modified: 12 Aug 2017 03:04
URI: http://digilib.unila.ac.id/id/eprint/27892

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