%A 1341031013 ELSIANA RUDDIAN
%T PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN  YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
PERIODE 2011-2015

%X 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


%C UNIVERSITAS LAMPUNG
%D 2017
%I FAKULTAS EKONOMI DAN BISNIS
%L eprints27892