PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN MANAJER, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE: PERUSAHAAN YANG TERDAFTAR PADA INDEKS SYARIAH ASEAN PERIODE 2013 – 2019

Ajeng Andika Putri, NIM.: 17108040055 (2021) PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN MANAJER, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE: PERUSAHAAN YANG TERDAFTAR PADA INDEKS SYARIAH ASEAN PERIODE 2013 – 2019. Skripsi thesis, SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The purpose of this study is to examine the phenomenon of tax avoidance in manufacturing industrial companies listed on the ASEAN sharia index for the period 2013 - 2019. Several factors are thought to influence tax avoidance. The purpose of this study is to analyze the effect of independent commissioners, audit committees, manager ownership, profitability and firm size on the tax avoidance of manufacturing industry companies in the ASEAN sharia index registered for the period 2013 – 2019. This study uses secondary data obtained from companies listed on the DES (List of Stocks) and SAC (Sharia Advisory Council) ASEAN. The analytical tool used is a multiple regression analysis tool for panel data. Based on the research results, the audit committee variable and manager ownership are known to have a negative effect, the profitability variable has a positive and significant effect on tax avoidance. Meanwhile, independent commissioners and company size have no effect on the variable tax avoidance of manufacturing industry companies listed on the ASEAN sharia index for the period 2013 - 2019.

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