PENGARUH KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN KOMITE AUDIT TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN OBAT-OBATAN DAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2016-2020)

FAIZ, M.AFIF IZZUDIN and DP, Rina Tjandrakirana and Budiman, Anton Indra (2022) PENGARUH KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN KOMITE AUDIT TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN OBAT-OBATAN DAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2016-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

Tujuan penelitian ini untuk mengetahui adanya pengaruh Kepemilikan Institusional, Profitabilitas dan Komite Audit terhadap penghindaran Penghindaran Pajak. Teori yang digunakan yaitu Teori Agensi. Populasi penelitian ini yaitu perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI). Sampel penelitian ini berjumlah 11 Perusahaan dengan menggunakan metode uji Statistik Deskriptif, Data penelitian diperoleh dengan mengambil data Laporan Keuangan Tahunan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Dalam penelitian ini menggunakan alat uji yaitu SPSS. Hasil penelitian ini adalah Kepemilikan Institusional, Profitabilitas dan Komite Audit berpengaruh terhadap Penghindaran Pajak.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: komite, audit
Subjects: L Education > L Education (General) > L111-791 Official documents, reports, etc.
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: M.Afif Izzuddin Faiz
Date Deposited: 22 Nov 2022 06:29
Last Modified: 22 Nov 2022 06:30
URI: http://repository.unsri.ac.id/id/eprint/82358

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