Pengaruh Good Corporate Governance, Profitabilitas, dan Leverage Terhadap Perilaku Tax Avoidance: Dampak Penerapan Tax Amnesty (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2015-2016)

Setyawan, Fajar Dwiki and , Drs. Muhammad Abdul Aris, M.Si (2018) Pengaruh Good Corporate Governance, Profitabilitas, dan Leverage Terhadap Perilaku Tax Avoidance: Dampak Penerapan Tax Amnesty (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2015-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The aims of this research are to find out the impact of Good Corporate Governance, profitability, and leverage toward tax avoidance behavior; and analyze the differences in tax avoidance behavior between before and after the application of tax amnesty; analyze the differences in tax avoidance behavior between companies that follow and unfollow the tax amnesty before and after the application of tax amnesty. The populations in this research are all manufacturing companies listed on the Indonesia Stock Exchange period 2015-2016. The 118 samples of company data were selected with purposive sampling technique. The data were analyzed by using Multiple linear regression and T-paired samples t-test. The findings show that: (1) The proportion of independent board of commissioners affects tax avoidance behavior with positive coefficient; (2) Profitability significantly influences tax avoidance behavior with negative coefficient value; (3) there is no difference in tax avoidance behavior between before and after the application of tax amnesty; (4) there is no difference in the tax avoidance behavior of company samples following the tax amnesty in before and after the tax amnesty application; and (5) There is no difference in tax avoidance behavior of company samples not following the tax amnesty between before and after the application of tax amnesty.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	tax avoidance, good corporate governance, profitability, and leverageData, Informasi, Perpustakaan
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	FAJAR DWIKI SETYAWAN
Date Deposited:	07 Feb 2018 09:43
Last Modified:	07 Feb 2018 09:43
URI:	http://eprints.ums.ac.id/id/eprint/59368

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