PENGARUH INVENTORY INTENSITY, KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2015 – 2020)

HANI, RIFATI UMMU (2021) PENGARUH INVENTORY INTENSITY, KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2015 – 2020). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

The study aims to examine and find empirical evidence of the effect of inventory intensity, institutional ownership, audit committee, and independent board of commissioners on tax avoidance. In this study, tax avoidance is calculated using ETR (Effective Tax Rate). The population in this study are mining companies listed on the Indonesia Stock Exchange in 2015-2020. The sampling using purposive sampling method with the number of samples obtained as many as 13 companies and 78 annual report data as observation material. The data analysis method used in this study is multiple linear regression. The results of this study indicate that institutional ownership has a negative effect on ETR which is a proxy for tax avoidance. Independent board of commissioners has a positive effect on ETR which is a proxy for tax avoidance. Meanwhile, inventory intensity and audit committee have no effect on ETR which is a proxy for tax avoidance

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: Inventory intensity, institutional ownership, audit committee, independent board of commissioners, tax avoidance.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Agus Imam
Date Deposited: 06 Jul 2022 06:57
Last Modified: 06 Jul 2022 06:57
URI: https://repository.ump.ac.id:80/id/eprint/12434

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