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Ema Murtia Ningrum
universitas islam batik surakarta
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Social Sciences Other

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TAX AVOIDANCE DITINJAU DARI CORPORATE GOVERNANCE PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Ema Murtia Ningrum; Yuli Chomsatu Samrotun; Rosa Nikmatul Fajri
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 5, No 2 (2019)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep01.v5i2.417

Abstract

ABSTRAKTax Avoidance dilakukan oleh wajib pajak (perusahaan) untuk meminimalkan beban pajak perusahaan. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh corporate governance yang terdiri dari kepemilikan institusional, dewan komisaris, kualitas audit, dan komite audit terhadap tax avoidance. Populasi penelitian ini adalah 48 perusahaan Property dan Real Estate yang terdaftar di BEI tahun 2014 - 2018. Pengambilan sampel menggunakan teknik purposive sampling, perusahaan yang tepilih sebanyak 23 perusahaan. Teknik analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian ini kepemilikan institusional, dewan komisaris, kualitas audit, dan komite audit berpengaruh secara simultan terhadap tax avoidance. Secara parsial, dewan komisaris dan kualitas audit berpengaruh negatif terhadap tax avoidance. Sedangkan kepemilikan institusional dan komite audit tidak berpengaruh terhadap tax avoidance. Manfaat dari penelitian ini adalah memberikan tambahan informasi bagi pengembangan ilmu pengetahuan di bidang akuntansi perpajakan.Kata Kunci : Corporate Governance; Tax Avoidance. ABSTRACTTax Avoidance is carried out by taxpayers (companies) to minimize the corporate tax burden. This study aimed to determine and analyze the influence of corporate governance consisting of institutional ownership, the board of commissioners, audit quality, and audit committee on tax avoidance. The population of this research was 48 Property and Real Estate companies listed on the Indonesia Stock Exchange in 2014 - 2018. Sampling used a purposive sampling technique; 23 selected companies were selected. The data analysis technique used is multiple linear regression. The results of this study are institutional ownership, the board of commissioners, audit quality, and audit committee simultaneously influence tax avoidance. Partially, the board of commissioners and audit quality negatively affect tax avoidance, whereas institutional ownership and audit committees do not affect tax avoidance. The benefit of this research is to provide additional information for the development of science in tax accounting.Keywords: Corporate Governance; Tax Avoidance.
Co-Authors Rosa Nikmatul Fajri Yuli Chomsatu Samrotun