PENGARUH UKURAN PERUSAHAAN, LEVERAGE, KARAKTER EKSEKUTIF DAN KOMITE AUDIT TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2015-2017

RAHMAH, AULLIA (2019) PENGARUH UKURAN PERUSAHAAN, LEVERAGE, KARAKTER EKSEKUTIF DAN KOMITE AUDIT TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2015-2017. S1 thesis, Fakultas Ekonomi.

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Abstract

Aullia Rahmah, 2019: The Impact of Company Size, Leverage, Executive Characters and Audit Committee on Tax Avoidance. Essay. Accounting Department, Faculty of Economics, State University of Jakarta. Supervisors: (1) Nuramalia Hasanah, S.E., M.Ak., (2) Dr. Choirul Anwar, M.Ak. This study aims to examine the impact of company size, leverage, executive characters and audit committee on tax avoidance. The dependent variable in the form of tax avoidance is measured using cash effective tax rates. Meanwhile, for the independent variable in the form of company size measured using the capitalization market of the sample company, leverage is measured using a debt to asset ratio (DAR), the exclusive character is measured by the standard deviation of earnings before income tax, depreciation and amortization (EBITDA) divided by total asset. Audit committees are measured using the number of frequencies of company audit committee meetings. Secondary data is used in this study with a population of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Purposive sampling is used so that the data obtained by researchers as many as 51 companies. This study uses multiple linear regression analysis methods to test hypotheses with the help of Eviews 9 software. The results of statistical tests of company size have a significance value above 0.05 and have a negative regression coefficient. The results of the statistical leverage test have a significance value below 0.05 and have a positive regression coefficient. While the results of the statistical tests of executive characters show a significance value below 0.05 and have a negative regression coefficient. And the audit committee has a significance value above 0.05 and a negative regression coefficient. The results of the analysis in this study can be concluded that leverage and executive character significantly influence tax avoidance. Meanwhile the size of the company and the audit committee did not have a significant effect on tax avoidance. Keywords: Company Size, Leverage, Executive Character, Audit Committee, Tax Avoidance.

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