PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Empiris Pada Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2010-2014)

Authors

  • Arry Eksandy

DOI:

https://doi.org/10.31000/competitive.v1i1.96

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh komisaris
independen, komite audit, dan kualitas audit terhadap tax avoidance. Komisaris
independen yang diukur dengan persentase jumlah komisaris independen terhadap
jumlah total komisaris dalam susunan dewan komisaris perusahaan sampel,
Komite audit diukur dengan jumlah anggota komite audit dan Kualitas audit
diukur dengan variabel dummy. Tax Avoidance sebagai variabel dependen diukur
dengan cash effective tax rate (CETR). Penelitian ini menggunakan sampel sektor
industri barang konsumsi periode 2010-2014. Dengan metode purposive sampling
ada 14 perusahaan yang memenuhi kriteria dan menggunakan analisis regresi
linear berganda (SPSS).
Hasil penelitian menunjukkan bahwa komisaris independen dan kualitas
audit berpengaruh positif terhadap tax avoidance, komite audit tidak berpengaruh
signifikan terhadap tax avoidance. Secara simultan komisaris independen, komite
audit dan kualitas audit berpengaruh signifikan terhadap penghindaran pajak(tax
avoidance).
Kata Kunci: Komisaris Independen, Komite Audit, Kualitas Audit dan Tax
Avoidance

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Published

2017-03-29

Issue

Vol. 1 No. 1 (2017): Competitive Jurnal Akuntansi dan Keuangan

Section

Articles

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