ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris: (1) pengaruh kepemilikan institusional terhadap tax avoidance, (2) pengaruh presentase komisaris independen terhadap tax avoidance, (3) pengaruh jumlah komite audit terhadap tax avoidance. Populasi dalam penelitian ini adalah perusahaan publik yang terdaftar di Bursa efek Indonesia dengan sampel perusahaan manufaktur. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling.hasil penelitian menunjukkan bahwa: (1) terdapat pengaruh kepemilikan institusional terhadap tax avoidance, (2) tidak terdapat pengaruh komisaris independen terhadap tax avoidance, (3) terdapat pengaruh komite audit terhadap tax avoidance. Kata kunci: kepemilikan institusional, komisaris independen, komite audit, tax avoidance vii
ABSTRACT This research aimed to test empirically about: (1) the influence of institutional ownership to tax avoidance, (2) the influence of independent commissioner to tax avoidance, (3) the influence of audit committee to tax avoidance. Population at this research is public company listed at Indonesia Stock Exchange with manufacturing company as sample. The sample of this research were taken by using purposive sampling. The results show that: (1) institutional ownership had influence to tax avoidance, (2) independent commissioner had no influence to tax avoidance, (3) the audit committee had influence to tax avoidance. Key words: institusional ownership, independent commissioner, audit committee, tax avoidance viii
DAFTAR ISI Halaman HALAMAN JUDUL... i HALAMAN PENGESAHAN... ii SURAT PERNYATAAN KEASLIAN SKRIPSI... iii SURAT PERNYATAAN PUBLIKASI LAPORAN PENELITIAN... iv KATA PENGANTAR... v ABSTRAK... vii ABSTRACT... viii DAFTAR ISI... ix DAFTAR GAMBAR... xi DAFTAR TABEL... xii DAFTAR LAMPIRAN... xiii BAB 1 PENDAHULUAN...1 1.1 Latar Belakang Penelitian...1 1.2 Perumusan Masalah...4 1.3 Tujuan Penelitian...4 1.4 Manfaat Penelitian...4 BAB II LANDASAN TEORI...6 2.1 Kajian Pustaka 2.1.1 Sejarah Good Corporate Governance...6 2.1.2 Pengertian Corporate Governance menurut Para Ahli...7 2.1.3 Prinsip-Prinsip Good Corporate Governance...8 2.1.4 Tujuan Good Corporate Governance...13 2.1.5 Keuntungan Good Corporate Governance...14 2.1.6 Kepemilikan Institusional...16 2.1.7 Komisaris Independen...17 2.1.8 Komite Audit...18 2.1.9 Teori Agensi (Agency Theory)...20 2.1.10 Pengertian Pajak...21 2.1.11 Fungsi Pajak...22 2.1.12 Sistem Pemungutan Pajak...24 2.1.13 Syarat Pemungutan Pajak...26 2.1.14 Perencanaan Pajak...27 2.1.15 Motivasi Dilakukannya Perencanaan Pajak...29 2.1.16 Penghindaran Pajak...31 2.1.17 Penghematan Pajak...34 2.1.18 Penelitian Terdahulu...35 2.2 Kerangka Pemikiran...36 2.3 Pengembangan Hipotesis...39 BAB III METODE PENELITIAN...40 3.1 Jenis Penelitian...40 ix
3.2 Populasi dan Sampel Penelitian...40 3.3 Definisi Operasional Variabel...41 3.4 Teknik Pengumpulan Data...45 3.5 Teknik Pengujian Data...46 3.6 Teknik Analisis Data...49 3.6.1 Uji Regresi Berganda...49 3.6.2 Uji Goodness of Fit...49 BAB IV HASIL PENELITIAN DAN PEMBAHASAN...52 4.1 Gambaran Umum Objek Penelitian...52 4.2 Hasil Penelitian...52 4.2.1 Uji Normalitas...52 4.2.2 Uji Multikolinearitas...53 4.2.3 Uji Heteroskedastisitas...53 4.2.4 Uji Autokorelasi...54 4.2.5 Uji Regresi Berganda...54 4.2.6 Uji Goodness of Fit...56 4.3 Pembahasan...57 BAB V SIMPULAN DAN SARAN...60 5.1 Simpulan...60 5.2 Keterbatasan dan Saran...60 5.2.1 Keterbatasan...60 5.2.2 Saran...61 DAFTAR PUSTAKA...63 LAMPIRAN...66 DAFTAR RIWAYAT HIDUP PENULIS (CURICULUM VITAE)...77 x
DAFTAR GAMBAR Gambar 2.1 Model Penelitian...39 xi
DAFTAR TABEL Tabel 2.1 Penelitian Terdahulu...36 Tabel 3.1 Definisi Operasional Variabel...41 xii
DAFTAR LAMPIRAN Lampiran A Perusahaan Sampel...66 Lampiran B Kepemilikan Institusional Perusahaan Sampel...67 Lampiran C Komisaris Independen Perusahaan Sampel...68 Lampiran D Komite Audit Perusahaan Sampel...69 Lampiran E ETR Perusahaan Sampel...70 Lampiran F Uji Normalitas...71 Lampiran G Uji Multikolinearitas...72 Lampiran H Uji Heteroskedastisitas...73 Lampiran I Uji Autokorelasi...74 Lampiran J Uji Goodness of Fit Model/Anova...75 Lampiran K Uji Regresi Ganda... 76 xiii