| dc.contributor.advisor | SURYO PRATOLO | |
| dc.contributor.author | PRAYIDNO, BANGUN DWI | |
| dc.date.accessioned | 2017-01-14T04:21:10Z | |
| dc.date.available | 2017-01-14T04:21:10Z | |
| dc.date.issued | 2016-12-16 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/8421 | |
| dc.description | Penelitianini bertujuan untuk menguji pengaruh corporate governance, profitabilitas, kepemilikan keluarga dan corporate social responsibility terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2014. Total sampel yang digunakan 67 perusahaan. Sampel dalam penelitian dipilih dengan menggunakan metode purposive sampling. Metode analisa yang digunakan adalah analisis regresi berganda. Variabel yang diuji dalam penelitian ini terdiri dari corporate governance, profitabilitas, kepemilikan keluarga dan corporate social responsibility.
Berdasarkan analisis diperoleh hasil bahwa komite audit dan profitabilitas memiliki pengaruh negatif signifikan terhadap penghindaran pajak, sedangkan komisaris independen, kepemilikan keluarga dan corporate social responsibility tidak memiliki pengaruh yang signifikan terhadap penghindaran pajak. | en_US |
| dc.description.abstract | This study aimed to examine the effect of corporate governance , profitability , family ownership and corporate social responsibility against tax evasion on manufacturing companies listed in Indonesia Stock Exchange 2012-2014 . Total sample used 67 companies . The samples were selected using purposive sampling method . The analytical methods used are multiple regression analysis . The variables tested in this study consisted of the independence of corporate governance , profitability , family ownership and corporate social responsibility .
Based on the analysis result that the audit committee and profitability have a significant negative effect on tax evasion , while the independent directors , family ownership and corporate social responsibility does not have a significant effect on tax evasion . | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | tax evasion , independent directors , audit committee , profitability , family ownership , corporate social responsibility . penghindaran pajak, komisaris independen, komite audit, profitabilitas, kepemilikan keluarga, corporate social responsibility. | en_US |
| dc.title | PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, KEPEMILIKAN KELUARGA DAN CORPORATE SOCIAL RESPONSIBILITYTERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012 -2014) | en_US |
| dc.type | Thesis
SKR
548 | en_US |
