PENGARUH DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN KOMITE AUDIT TERHADAP PRAKTIK PENGHINDARAN PAJAK DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING

MARENISSA, NUFI RACHMA and Fuadah, Luk Luk (2023) PENGARUH DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN KOMITE AUDIT TERHADAP PRAKTIK PENGHINDARAN PAJAK DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the Effect of the Independent Board of Commissioners, Institutional Ownership, Managerial Ownership and Audit Committee on Tax Avoidance with Profitability as an Intervening variable in Manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. This research was conducted because there were inconsistencies in the results of previous studies. The population in this study were 217 manufacturing companies listed on the Indonesia Stock Exchange. The sampling method was carried out using the Purposive Sampling method, and based on predetermined criteria, a total sample of 87 companies was obtained during the 2019-2021 period. However, there are some data that need to be outliers so that a total sample of 79 companies is obtained. This type of research uses a quantitative approach with secondary data in the form of the company's annual financial reports obtained from www.idx.co.id. In this study, classical assumption tests were carried out, hypothesis testing and analysis judgments were carried out through path analysis, sobel test, coefficient of determination (R2), Model Feasibility Test (f test) and t test. This test was carried out using SPSS 25. Based on the results of the study, it shows that: (1) the independent board of commissioners, institutional ownership, managerial ownership and audit committees have no effect on tax avoidance. (2) Profitability has a negative effect on tax avoidance. (3) Independent Board of Commissioners and Audit Committee Ownership affect profitability. (4) Institutional ownership and managerial ownership have no effect on profitability. (5) profitability is unable to mediate the influence of independent commissioners, institutional ownership, managerial ownership and audit committees on tax avoidance

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Dewan Komisaris Independen, Kepemilikan Institusional, Kepemilikan Manajerial, Komite Audit, Praktik Penghindaran Pajak, Profitabilitas
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nufi Rachma Marenissa
Date Deposited:	23 Aug 2023 08:32
Last Modified:	23 Aug 2023 08:32
URI:	http://repository.unsri.ac.id/id/eprint/127665

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