PENGARUH KARAKTER EKSEKUTIF, CORPORATE GOVERNANCE, DAN INTENSITAS MODAL TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY, REAL ESTATE, DAN BUILDING CONSTRUCTION YANG TERDAFTAR DI BEI TAHUN 2009-2013)

MURWANINGSIH, CATHARINA TIYA (2015) PENGARUH KARAKTER EKSEKUTIF, CORPORATE GOVERNANCE, DAN INTENSITAS MODAL TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY, REAL ESTATE, DAN BUILDING CONSTRUCTION YANG TERDAFTAR DI BEI TAHUN 2009-2013). S1 thesis, Universitas Negeri Jakarta.

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Abstract

ABSTRACT Catharina Tiya Murwaningsih, 2015: The Influence of Executive Character, Corporate Governance, And Capital Intensity on Tax Avoidance. State University of Jakarta. This research aims to examine the influence of executive character, corporate governance, and capital intensity on tax avoidance. The independent variables executive character is measured by using a company risk, corporate governance is measured by using a board of commissioners, audit committee and board of directors, while capital intensity is measured by using the ratio of fixed assets to total assets. The dependent variable which is tax avoidance is measured by using Cash Effective Tax Rate (CETR). This research uses secondary data which is financial statements and/or annual reports, with the population of all property, real estate, and building construction companies listed on the Indonesia Stock Exchange (IDX) in 2009-2013. While the sampling method used was purposive sampling method in which obtained an overall 70 observations. This study uses multiple linear regression method to test the hypothesis at a significance level of 5%. Based on analysis performed, it can be concluded that the executive character and board of directors have a positive influence to tax avoidance, while the board of commissioners, audit committee, and capital intensity has no significant influence to tax avoidance. Keyword: Executive Character, Company Risk, Corporate Governance, Board of Commissioners, Audit Committee. Board of Directors, Capital Intensity, Tax Avoidance, CETR.

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