PENGARUH DEWAN KOMISARIS INDEPENDEN, PROFITABILITAS, DAN UMUR PERUSAHAAN TERHADAP TAX AVOIDANCE

Delvina, Delvina (2023) PENGARUH DEWAN KOMISARIS INDEPENDEN, PROFITABILITAS, DAN UMUR PERUSAHAAN TERHADAP TAX AVOIDANCE. Skripsi thesis, Universitas Tarumanagara.

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Abstract

ABSTRAK PENGARUH DEWAN KOMISARIS INDEPENDEN, PROFITABILITAS, DAN UMUR PERUSAHAAN TERHADAP TAX AVOIDANCE This study aims to examine whether independent board of commissioners, profitability, and company age affect tax avoidance. The study was conducted on companies in the industrial sector listed on the Indonesia Stock Exchange for 3 years, namely the 2020-2022 period. The sampling technique used was purposive sampling. The sampels obtained were 20 companies. Data is processed using Eviews 12. This study shows independent board of commissioners as a proxy of profitability do not have a negative effect on tax avoidance. Return on asset as a proxy of profitability have a negative effect on tax avoidance. Company age do not has a positive effect on tax avoidance. Keywords: Tax Avoidance, Independent Board of Commissioners, Profitabilitas, Company Age Penelitian ini bertujuan untuk menguji apakah dewan komisaris independen, profitabilitas, dan umur perusahaan berpengaruh terhadap tax avoidance. Penelitian ini dilakukan pada perusahaan sektor industri consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia selama 3 tahun yaitu periode 2020-2022. Teknik pengambilan sampel yang digunakan yaitu purposive sampling. Sampel yang diperoleh adalah sebanyak 20 perusahaan. Data diolah menggunakan Eviews 12. Penelitian ini menunjukkan bahwa dewan komisaris independen tidak berpengaruh negatif terhadap tax avoidance. Return on Asset sebagai proksi dari profitabilitas berpengaruh negatif terhadap tax avoidance. Umur perusahaan tidak berpengaruh positif terhadap tax avoidance. Kata kunci: Tax Avoidance, Dewan Komisaris Independen, Profitabilitas, Umur Perusahaan

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 06 Aug 2024 02:13
Last Modified: 06 Aug 2024 02:13
URI: http://repository.untar.ac.id/id/eprint/43638

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