PENGARUH KONSERVATISME AKUNTANSI, KOMITE AUDIT DAN DEWAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Industri Kimia dan Logam di Bursa Efek Indonesia Periode 2010-2014)

Penulis

DOI:

https://doi.org/10.31000/competitive.v1i1.108

Abstrak

Penelitian ini bertujuan untuk mengetahui pengaruh konservatisme akuntansi, komite audit, dan dewan komisaris independen terhadap penghindaran pajak (tax avoidance). Penghindaran pajak (tax avoidance) merupakan variabel dependen dalam penelitian ini diukur dengan Effective Tax Rate. Variabel independen yang diteliti antara lain konservatisme akuntansi, komite audit dan dewan komisaris independen.
Penelitian ini menggunakan sampel perusahaan industri sektor kimia dan logam selama tahun 2010-2014 dengan menggunakan metode purposive sampling. Data yang digunakan diperoleh dari laporan keuangan dan annual report yang terdaftar di Bursa Efek Indonesia. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metode regresi berganda. Hasil dari penelitian ini menunjukan bahwa komite audit berpengaruh signifikan positif terhadap peghindaran pajak (tax avoidance), sedangkan konservatisme akuntansi berpengaruh signifikan negative dan dewan komisaris independen tidak berpengaruh signifikan positif terhadap penghindaran pajak.
Kata Kunci: Penghindaran Pajak, Effective Tax Rate, Konservatisme Akuntansi, Komite Audit, Dewan Komisaris Independen

Unduhan

Diterbitkan

2017-03-29

Terbitan

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

Bagian

Articles

Lisensi

 

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