ABSTRAKSI
Penelitian ini bertujuan untuk menguji pengaruh Corporate Governance terhadap Tax Avoidance.Corporate governance diproksikan pada komite audit, kualitas audit, dan proporsi komisaris independen dan Pofitabilitas diukur dengan ROA.Sedangkan tax avoidance diukur dengan book tax difference.
Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh melalui data-data dan laporan tahunan perusahaan yang diterbitkan melalui Bursa Efek Indonesia (BEI). Instrumen yang digunakan dalam mengumpulkan data dilakukan melalui download laporan tahunan perusahaan di www.idx.co.id, Indonesian Capital Market Directory (ICMD). Sampel penelitian ini menggunakan 56 perusahaan manufaktur yang terdaftar di BEI pada tahun 2012-2014.Metode pemilihan sampel yang digunakan adalah purposive sampling.Model analisis yang digunakan adalah model analisis regresi linier berganda yang dilakukan dengan bantuan program komputer SPSS versi 20.00.
Hasil pengujian H1 menunjukkan bahwa Komite Audit tidak berpengaruh signifikan terhadap Tax Avoidance.Hasil pengujian H2 menunjukkan bahwa Kualitas Audit positif signifikan terhadap tax avoidance.Hasil pengujian H3 menunjukkan bahwa proporsi komisaris independen berpengaruh positif tidak signifikan terhadap tax avoidance.Hasil pengujian H4 menunjukkan bahwa profitabilitas memiliki pengaruh positif yang signifikan terhadap tax avoidance.
Kata Kunci : Corporate Governance, KomiteAudit, Kualitas Audit, Proporsi Komisaris, ROA, Tax Avoidance, Perusaaan Manufaktur, Indonesia.
ABSTRACT
This research has a purpose to examine the influence of Corporate Governance and Profitability on Tax Avoidance. Corporate governance are represented by audit committee, audit quality, and the proportion of commisioner and profitability are represented by ROA. While tax avoidance is represented by book tax difference
The data used in this research are the secondary ones taken through various data and annual companies’ financial reports issued by Bursa Efek Indonesia (BEI). The instrument used to collect data is done by downloading companies’ financial reports in www.idx.co.id, Indonesian Capital Market Directory (ICMD). Sample used in the research was of 56 Manufacture companies listed on the Indonesia Stock Exchange in 2012 - 2014. Sample selection method used was purposive sampling. The analysis model is multiple linear regression analyzes were performed with the aid of a computer program SPSS version 20.00.
The result of H1 shows that audit committeehas significant negative effect on the tax avoidance. The result of H2 shows that audit qualityhas significant positive effect on Tax Avoiance. The result of H3 shows that the proposition of the Boardof Commissioners has not significant positive effect on tax avoidance. The result of H4 shows that the ROAhas significant positive effect on tax avoidance.
Keywords : Corporate Governance, Audit Commitee, Audit Quality, Proposition of the Board of Commissioners, ROA, Tax Avoidance, Manufacture Companies, Indonesia.