?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=Pengaruh+Corporate+Governance+Terhadap+Tax+Avoidance+Pada+Perusahaan+Manufaktur+Yang+Terdaftar+Di+Bursa+Efek+Indonesia&rft.creator=Khoirunnisa%2C+0851031025&rft.subject=HB+Economic+Theory&rft.description=Abstrak+Bahasa+Indonesia%0D%0A%0D%0A%0D%0ACorporate+governance+merupakan+tata+kelola+perusahaan+yang+menjelaskan+hubungan+antara+berbagai+partisipan+dalam+perusahaan+yang+menentukan+arah+kinerja+perusahaan.Banyaknya+perusahaan+yang+melakukan+penghindaran+pajak+membuktikan+bahwacorporate+governance+belum+sepenuhnya+dilakukan+oleh+perusahaan-perusahaan+publik+di+Indonesia.+Peneliti+ingin+melakukan+penelitian+kembali+tentang+pengaruh+komponen+corporate+governance+terhadap+tax+avoidance+pada+perusahaan+manufaktur+yang+terdaftar+di+Bursa+Efek+Indonesia+tahun+2011-2013.%0D%0AData+yang+digunakan+dalam+penelitian+ini+merupakan+data+sekunder+yang+diperoleh+dari+laporan+tahunan%2C+perusahaan+yang+diambil+sebagai+sampel+sebanyak+32+perusahaan+yang+dilakukan+secara+purposive+sampling%2C+dan+jumlah+observasi+yang+dilakukan+selama+tahun+2011-2013+adalah+96+item+observasi.+Data+dianalisis+dengan+menggunakan+analisis+regresi+berganda+dengan+software+SPSS+17.0%2C+serta+uji+statistik+t+sebagai+uji+hipotesis.%0D%0AHasil+penelitian+menyebutkan+bahwa%2C+hanya+variabel+dewan+komisaris+independen+dan+kualitas+audit+yang+terbukti+memiliki+pengaruh+yang+negatif+terhadap+tax+avoidance.+Sedangkan+variabel+kepemilikan+institusional%2C+komite+audit+dan+dewan+direksi+tidak+berpengaruh+terhadap+tax+avoidance.+Bagi+perusahaan+agar+dapat+menjadi+bahan+untuk+menambah+pengetahuan+dan+wawasan+tentang+tax+avoidance%2C+sehingga+manajemen+perusahaan+bias+merancang+mekanisme+pelaksanaan+kelanjutan+perusahaannya+dengan+baik%2C+dengan+tidak+melakukan+perencanaan+pajak+yang+ilegal+sehingga+perusahaan+tidak+melakukan+kecurangan+pajak+yang+dapat+merugikan+negara+dan+dapat+menjadikan+nama+dan+reputasi+perusahaan+tersebut+menjadi+buruk+di+mata+publik.%0D%0AKata+Kunci+%3ACorporate+Governance%2C+Tax+Avoidance.%0D%0A%0D%0AAbstrak+Bahasa+Inggris%0D%0A%0D%0A%0D%0A+Corporate+governance+is+a+corporate+governance+that+describes+the+relationship+between+the+various+participants+in+the+company+that+determines+the+direction+of+the+company's+performance.+The+number+of+companies+that+do+tax+evasion+prove+that+corporate+governance+has+not+been+fully+carried+out+by+public+companies+in+Indonesia.+Researchers+wanted+to+do+research+on+the+influence+of+the+components+back+against+tax+avoidance+corporate+governance+in+companies+listed+in+Indonesia+Stock+Exchange+in+2011-2013.%0D%0AThe+data+used+in+this+research+is+secondary+data+obtained+from+the+annual+report%2C+the+company+sampled+32+companies+conducted+by+purposive+sampling%2C+and+the+number+of+observations+made+during+2011-2013+was+96+items+observation.+Data+were+analyzed+using+multiple+regression+analysis+with+SPSS+17.0+software%2C+and+statistical+test+t+as+hypothesis+testing.%0D%0AThe+results+mentioned+only+variable+independent+board+and+audit+quality+are+proven+to+have+a+negative+influence+on+tax+avoidance.+While+institutional+ownership+variable%2C+the+audit+committee+and+the+board+of+directors+has+no+effect+on+tax+avoidance.+Suggestion+for+the+company+in+order+to+be+material+to+gain+knowledge+and+insight+about+tax+avoidance%2C+so+that+the+management+company+can+devise+mechanisms+for+implementing+its+continuation+well%2C+with+no+illegal+tax+planning+so+that+the+company+does+not+undertake+tax+fraud+that+could+harm+the+State+and+can+worsen+the+name+and+The+company's+reputation.%0D%0AKeywords%3A+Corporate+Governance%2C+Tax+Avoidance.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2015-04-01&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8467%2F1%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8467%2F2%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8467%2F3%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8467%2F4%2FCOVER%2520DEPAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8467%2F5%2FDAFTAR%2520GAMBAR.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8467%2F6%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8467%2F7%2FDAFTAR%2520LAMPIRAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8467%2F8%2FDAFTAR%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8467%2F9%2FMENGESAHKAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8467%2F10%2FMENYETUJUI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8467%2F11%2FMOTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8467%2F12%2FPERSEMBAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8467%2F13%2FRIWAYAT%2520HIDUP.p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