PENGARUH PROPORSI KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK (Studi Empiris Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021)

RASYID, MUHAMMAD (2025) PENGARUH PROPORSI KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK (Studi Empiris Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). S1 thesis, UNIVERSITAS JAMBI.

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Abstract

This research aims to empirically test the influence of the proportion of independent commissioners, audit committee, institutional ownership, and audit quality on tax avoidance. This research took a sample of energy sector companies listed on the IDX for the 2017 - 2021 period. The sample selection method used purposive sampling. The analysis used in this research is multiple linear regression analysis with the help of SPSS 25 software. The results of the research show that simultaneously the proportion of independent commissioners, audit committee, institutional ownership and audit quality have an effect on tax avoidance with an adjusted R2 of 21.3%. The results of the partial influence test show that the audit committee, institutional ownership, and audit quality have an effect on tax avoidance, while the proportion of independent commissioners has no effect on tax avoidance. Key words : Commissioner, Audit, Supervision, Tax Avoidance.

Type: Thesis (S1)
Uncontrolled Keywords: Commissioner, Audit, Supervision, Tax Avoidance.
Subjects: L Education > L Education (General)
Divisions: Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User: Rasyid
Date Deposited: 14 May 2025 02:09
Last Modified: 14 May 2025 02:10
URI: https://repository.unja.ac.id/id/eprint/78216

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