NO. KODE PERUSAHAAN. 1 AALI PT ASTRA AGRO LESTARI Tbk PT AKASHA WIRA INTERNATIONAL ADES 2

Transkripsi

1 LAMPIRAN Data Perusahaan yang diteliti: NO. KODE PERUSAHAAN 1 AALI PT ASTRA AGRO LESTARI Tbk PT AKASHA WIRA INTERNATIONAL ADES 2 Tbk 3 AISA PT TIGA PILAR SEJAHTERA FOOD Tbk PT ARGHA KARYA PRIMA INDUSTRI AKPI 4 Tbk 5 ALDO PT ALKINDO NARATAMA Tbk 6 AMFG PT ASAHIMAS FLAT GLASS Tbk 7 ASII PT ASTRA INTERNATIONAL Tbk 8 AUTO PT ASTRA OTOPARTS Tbk 9 BATA PT SEPATU BATA Tbk 10 BISI PT BISI INTERNATIONAL Tbk PT BUDI STARCH AND SWEETENER BUDI 11 Tbk 12 CEKA PT WILMAR CAHAYA INDONESIA Tbk PT CHAROEN POKPHAND INDONESIA CPIN 13 Tbk 14 GGRM PT GUDANG GARAM Tbk PT HANJAYA NANDALA HMSP 15 SAMPOERNA Tbk PT INDOFOOD CBP SUKSES MAKMUR ICBP 16 Tbk 17 IGAR PT KAGEO IGAR JAYA Tbk 18 INAI PT INDAI ALUMINIUM INDUSTRY Tbk 19 INDF PT INDOFOOD SUKSES MAKMUR Tbk

2 20 INDS PT INDOSPRING Tbk PT INDOCEMENTTUNGGAL INTP 21 PRAKARSA Tbk 22 JECC PT JEMBO CABLE COMPANY Tbk 23 JPFA PT JAPFA COMFEED INDONESIA Tbk 24 KAEF PT KIMIA FARMA 25 KBLI PT KMI WIRE AND CABLE Tbk 26 KBLM PT KABELINDO MURNI Tbk 27 KLBF PT KALBE FARMA 28 LION PT LION METAL WORKS Tbk 29 LMSH PT LIONMESH PRIMA Tbk 30 LSIP PT LONDON SUMATRA INDONESIA 31 MERK PT MERCK Tbk 32 MYOR PT MAYORA INDAH Tbk 33 NIPS PT NIPRESS Tbk 34 PICO PT PELANGI INDAH CANINDO Tbk 35 PYFA PT PYRIDAM FARMA Tbk 36 ROTI PT NIPPON INDOSARI Tbk 37 SKBM PT SEKAR BUMI Tbk 38 SKLT PT SEKAR LAUT Tbk 39 SMGR PT SEMEN INDONESIA Tbk 40 SMSM PT SELAMAT SEMPURNA Tbk 41 STAR PT STAR PETROCHEM Tbk 42 TBLA PT TUNAS BARU LAMPUNG Tbk 43 TCID PT MANDOM INDONESIA Tbk 44 TOTO PT SURYA TOTO INDONESIA Tbk 45 TRIS PT TRISULA INTERNATIONAL Tbk 46 TRST PT TRIAS SENTOSA Tbk 47 TSPC PT TEMPO SCAN PACIFIC Tbk 48 ULTJ PT ULTRAJAYA MILK INDUSTRY Tbk

3 49 UNVR PT UNILEVER INDONESIA Tbk Data yang terkena outlier: No PERUSAHAAN ADES AKPI AALI 2 ASII ASII AKPI 3 AKPI AUTO BUDI 4 AUTO BUDI BATA 5 BISI CPIN IGAR 6 BUDI INAI INAI 7 INAI LMSH INDF 8 JECC MERK INDS 9 MERK PYFA JECC 10 PICO SMGR KBLM 11 SKLT STAR LMSH 12 SMGR TRST PICO 13 STAR PYFA 14 TRST SMGR 15 STAR 16 TBLA 17 TRST

4 VARIABEL INDEPENDEN 1. Profitabilitas NO. PERUSAHAAN ROA AALI ADES AISA AKPI ALDO AMFG ASII AUTO BATA BISI BUDI CEKA CPIN GGRM HMSP ICBP IGAR INAI INDF INDS INTP JECC JPFA KAEF

5 25 KBLI KBLM KLBF LION LMSH LSIP MERK MYOR NIPS PICO PYFA ROTI SKBM SKLT SMGR SMSM STAR TBLA TCID TOTO TRIS TRST TSPC ULTJ UNVR

6 2. Corporate Social Responsibility (CSR) No PERUSAHAAN CSR AALI ADES AISA AKPI ALDO AMFG ASII AUTO BATA BISI BUDI CEKA CPIN GGRM HMSP ICBP IGAR INAI INDF INDS INTP JECC JPFA KAEF KBLI KBLM

7 27 KLBF LION LMSH LSIP MERK MYOR NIPS PICO PYFA ROTI SKBM SKLT SMGR SMSM STAR TBLA TCID TOTO TRIS TRST TSPC ULTJ UNVR

8 3. Kepemilikan Keluarga NO PERUSAHAAN Kepemilikan Keluarga AALI ADES AISA AKPI ALDO AMFG ASII AUTO BATA BISI BUDI CEKA CPIN GGRM HMSP ICBP IGAR INAI INDF INDS INTP JECC JPFA KAEF KBLI KBLM 0 0 1

9 27 KLBF LION LMSH LSIP MERK MYOR NIPS PICO PYFA ROTI SKBM SKLT SMGR SMSM STAR TBLA TCID TOTO TRIS TRST TSPC ULTJ UNVR 0 0 0

10 4. Proporsi Komisaris Independen NO. PERUSAHAAN Proporsi Komisaris Independen AALI ADES AISA AKPI ALDO AMFG ASII AUTO BATA BISI BUDI CEKA CPIN GGRM HMSP ICBP IGAR INAI INDF INDS INTP JECC JPFA KAEF KBLI KBLM

11 27 KLBF LION LMSH LSIP MERK MYOR NIPS PICO PYFA ROTI SKBM SKLT SMGR SMSM STAR TBLA TCID TOTO TRIS TRST TSPC ULTJ UNVR

12 VARIABEL DEPENDEN 1. Penghindaran Pajak NO. PERUSAHAAN CETR AALI ADES AISA AKPI ALDO AMFG ASII AUTO BATA BISI BUDI CEKA CPIN GGRM HMSP ICBP IGAR INAI INDF INDS INTP JECC JPFA KAEF

13 25 KBLI KBLM KLBF LION LMSH LSIP MERK MYOR NIPS PICO PYFA ROTI SKBM SKLT SMGR SMSM STAR TBLA TCID TOTO TRIS TRST TSPC ULTJ UNVR

14 Lampiran A. HASIL UJI STATISTIK DESKRIPTIF Descriptive Statistics Profitabilitas Corporate Social Responsibility Kepemilikan Keluarga Komisaris Independen Penghindaran Pajak Valid N (listwise) N Minimum Maximum Mean Std. Deviation B. HASIL UJI ASUMSI KLASIK 1. Hasil Uji Normalitas One-Sample Kolmogorov-Smirnov Test N Normal Parameters a,b Most Extreme Differenc es Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed) Mean Std. Deviation Absolute Positive Negative a. Test distribution is Normal. b. Calculated from data. Unstandardiz ed Residual

15 2. Hasil Uji Multikolinieritas 3. Hasil Uji Heterokedastisitas

16 4. Hasil Uji Autokorelasi Model 1 Model Summary b a. Predictors: (Constant), Komisaris Independen, Corporate Social Responsibility, Kepemilikan Keluarga, Profitabilitas b. Dependent Variable: Penghindaran Pajak C. Hasil Analisa Data dan Uji Hipotesis 1. Hasil Regresi Linier Berganda 2. Hasil Uji Koefisien Determinasi (Adjusted R Square) Model 1 Model Summary b Adjusted Std. Error of Durbin- R R Square R Square the Estimate Watson.622 a Adjusted Std. Error of Durbin- R R Square R Square the Estimate Watson.622 a a. Predictors: (Constant), Komisaris Independen, Corporate Social Responsibility, Kepemilikan Keluarga, Profitabilitas b. Dependent Variable: Penghindaran Pajak

17 3. UJI SIMULTAN (UJI F) Model 1 Regression Residual Total ANOVA b Sum of Squares df Mean Square F Sig a a. Predictors: (Constant), Komisaris Independen, Corporate Social Responsibility, Kepemilikan Keluarga, Profitabilitas b. Dependent Variable: Penghindaran Pajak 4. HASIL UJI T Model 1 (Constant) Profitabilitas Corporate Social Responsibility Kepemilikan Keluarga Komisaris Independen Unstandardized Coefficients a. Dependent Variable: Penghindaran Pajak Coefficients a Standardized Coefficients Collinearity Statistics B Std. Error Beta t Sig. Tolerance VIF