ABSTRAKSI
Tujuan dari penelitian ini adalah untuk menguji organ-organ pendukung
good corporate governance dan tax avoidance. Organ-organ pendukung good
corporate governance yang diteliti adalah Komite Audit yang diproksikan
dengan jumlah Komite Audit, Komite Remunerasi yang diproksikan dengan
jumlah Komite Remunerasi, Eksternal Audit yang diproksikan dengan kualitas
audit, dan Komite Manajemen Risiko yang diproksikan dengan jumlah Risk
Management Committee. Tax avoidance diukur menggunakan Logaritma Natural
Book Tax Gap (BTG), dimana BTG adalah selisih laba sebelum pajak dan laba
setelah pajak. Selain itu penelitian ini menggunakan variabel kontrol ukuran
perusahaan yang diproksikan dengan Logaritma Natural dari total aset.
Penelitian ini menggunakan metoda analisis regresi berganda. Penelitian ini
dilakukan pada seluruh perusahaan manufaktur yang terdaftar di Bursa Efek
Indonesia pada tahun 2012-2014. Metode pengambilan sampel yang digunakan
dalam penelitian ini adalah metode purposive sampling. Hasil analisis
menunjukkan bahwa Komite Remunerasi, Eksternal Audit, dan Komite
Manajemen Risiko berpengaruh signifikan terhadap tax avoidance. Sedangkan
untuk Komite Audit tidak berpengaruh signifikan terhadap tax avoidance.
Kata Kunci:
Tax Avoidance, Komite Audit, Komite Remunerasi, Eksternal Audit,
Manajemen Risiko
ABSTRACT
The aim of this research is to test the supporting organs of good
corporate governance and tax avoidance. The supporting organs of good
corporate governance which are observed are The Audit Committeem which is
proxied by the total of Audit Committee, Remuneration Committee which is
proxied by the total of Remuneration Committee, External Audit which is proxied
by audit quality, and Risk Management Committee which is proxied by the total
of Risk Management Committee. Tax avoidance is measured using Natural
Logarithm of Book Tax Gap. BTG is the difference between earnings before
income tax and taxable income. Moreover, this research uses control variabel of
firm size which is proxied by Natural Logarithm of total asset. This research
uses multiple regression analysis method. This researrch was done in all
manufacturing companies which are registered in Indonesia Stock Exchange in
2012-2014. Sampling technique which was used in the research is purposive
sampling. The research shows that Remuneration Committee, External Audit,
and Risk Management Committee have significant impact on tax avoidance. On
the other hand, The Audit Committee doesn’t have significant impact on tax
avoidance.
Keywords:
Tax Avoidance, Audit Committee, Remuneration Committee, External Audit,
Risk Management