PENGARUH KARAKTERISTIK EKSEKUTIF, CORPORATE GOVERNANCE, INTENSITAS ASET TETAP DAN KOMPENSASI RUGI FISKAL TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Empiris Pada Perusahaan Properti dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016)

HIDAYATI, MARISATUL (2018) PENGARUH KARAKTERISTIK EKSEKUTIF, CORPORATE GOVERNANCE, INTENSITAS ASET TETAP DAN KOMPENSASI RUGI FISKAL TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Empiris Pada Perusahaan Properti dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This study examines the effect of executive characteristics, corporate governance, fixed asset intensity and fiscal loss compensation on tax avoidance. The population in this research are property and real estate companies listed in Indonesia Stock Exchange (IDX) period 2013-2016. The data used in this research were obtained from the annual report of property and real estate companies listed in Indonesia Stock Exchange (IDX) period 2013-2016. The technique of data collection is purposive sampling and the technique of data analysis multiple linear regression. Total samples are 29 property and real estate companies with 116 observation data. The results of this research showed that Audit Committee has a negative significant effect on Tax Avoidance and Fiscal Loss Compensation has a positive significant effect on Tax Avoidance. Executive Characteristics, Proportion of Independent Board of Commissioners, Audit Quality and Fixed Assets Intensity has no effect on Tax Avoidance.

Item Type: Thesis (Bachelor)
Additional Information: Pembimbing: Dr. Sri Wahyuni, S.E., M.Si,
Uncontrolled Keywords: karakteristik eksekutif; proporsi dewan komisaris independen; komite audit; kualitas audit; intensitas aset tetap; kompensasi rugi fiskal; penghindaran pajak; executive characteristic, proportion of independent board of commissioners; audit committee; audit quality; fixed asset intensity; fiscal loss compensation; tax avoidance;
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Riski Wismana
Date Deposited: 07 May 2018 06:25
Last Modified: 07 May 2018 06:25
URI: http://repository.ump.ac.id/id/eprint/7673

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