ANALISIS PENGARUH KEPEMILIKAN INSTITUSIONAL, PROPORSI DEWAN KOMISARIS INDEPENDEN, JUMLAH DEWAN KOMISARIS, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016)

Adi, Adi Prasetya (2018) ANALISIS PENGARUH KEPEMILIKAN INSTITUSIONAL, PROPORSI DEWAN KOMISARIS INDEPENDEN, JUMLAH DEWAN KOMISARIS, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016). Skripsi thesis, Universitas Wahid Hasyim Semarang.

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Abstract

This study aims to determine the effect of institutional ownership, the proportion of independent board of commissioners, the number of boards of commissioners, audit committees, and audit quality to tax avoidance activity in companies listed on the Indonesia Stock Exchange in 2016. The dependent variable in this study is tax avoidance. The Independent variables studied were institutional ownership, the proportion of independent board, the number of board of directors, audit committee, and audit quality. The population in this study are all companies listed on the Indonesia Stock Exchange in 2016. The number of samples in this study are 211 samples. This study used a technique purposing sampling and using regression analysis . The results showed that the proportion of independent board, the number of commissioners, and audit quality affects the activity of tax avoidance were measured using the Book Tax gap. Other results showed that the activity of tax avoidance as measured by the Book Tax Gap is not affected by institutional ownership and audit committee. Limitations on the model of this study is the number of data samples is too large because the population is more than on sector. Therefore, to obtain homogeneous data and normally distributed, then the transformation is necessary to elimate the data outliers. Moreover, the model of this study, from heteroscedasticity test, there are two independent variables which impaired heteroscedasticity. It is shown from the significant value of both variables < 0,5.

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