PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PERNGHINDARAN PAJAK PADA PERBANKAN BUMN DI BURSA EFEK INDONESIA PERIODE 2015 – 2020

Mutiara Anggraeni Roosynor, Mutiara Anggraeni Roosynor (2021) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PERNGHINDARAN PAJAK PADA PERBANKAN BUMN DI BURSA EFEK INDONESIA PERIODE 2015 – 2020. skripsi thesis, Universitas Batanghari.

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Abstract

ABSTRACT Mutiara Anggraeni Roosynor / 1700861201208 / 2021 / Faculty of Management Economics / The Effect of Good Corporate Governance on tax avoidance in State Owned Bank in Bursa Efek Indonesia 2015 – 2020 period / Mentor I Dr. Hj. Arna Suryani,SE, M.Ak, Ak, CA, CMA Mentor II Amalia Paramita Sari, SE,M.Si. The purpose of this study is to determine and analyze the influence of Independent Commissioners, Audit Committees, Institusional Ownership, and Managerial Ownership (Good Corporate Governance) on Tax Avoidance in Companies and Banks in Indonesia. The method used in this research is quantitative. The infomation are secondary information obtained from the Anancial Statements of Banking Companies listed on the Indonesian Stock Exchange for the 2015 – 2020 period. The population and the sampe used are Bank Companies that are under the auspices of BUMN (State Owned) with a total of four companies. The analytial method used is multiple linier analysis. Based on the results of the tests carried out in this study, can be seen from the F test and t test. Can be seen in the F test with result F count v with F Table with significant level α = 0,05 can be known F count as big as 10,413 by comparing F table α = 0,05 with degress of freedom (df) n-k-1 or 24-4-1 = 19 F table value of 2,90 F count bigger than F table (11,447 > 2,90). The result on the t test partially Independent board of commisioners does not have a signifcant effect on tax avoidance with a significant -0,778 , Audit committees not have a significant effect on tax avoidance with a significant -1,627, Institusional ownership has a significant effect on tax avoidance with a significant 5,419, and Managerial Ownership not have a significant effect on tax avoidance with a significant 2,022. The results of this study can be concluded that simultaneously hassignificant effect on the independent variabel that is Independent Commissioner (X 1 ) , Audit Committees (X 2 ), Institusional Ownership (X 3 ), and Managerial Ownership (X 4 ) to the dependent variabel that is Tax Avoidance (Y).

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