Rudiatun, Rika (2023) Pengaruh Struktur Kepemilikan dan Karakteristik Komite Audit terhadap Tax Avoidance dengan Corporate Social Responsibility sebagai Variabel Intervening (Studi pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of institutional ownership, audit committee size, accounting and financial expertise of audit committee members on tax avoidance with corporate social responsibility as an intervening variable. This research is quantitative in nature and uses a population of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample selection in this study used purposive sampling with the final result being 23 companies. The data analysis technique in this study used the Structural Equation Model (SEM). The results showed that institutional ownership, audit committee size, accounting and financial expertise of audit committee members, and CSR had no effect on tax avoidance. Institutional ownership has a positive effect on CSR, audit committee size has a negative effect on CSR, while audit committee accounting expertise has no effect on CSR. CSR cannot mediate the effect of institutional ownership, audit committee size, accounting and financial expertise of audit committee members on tax avoidance. The control variable firm size has no effect on tax avoidance, while the control variable leverage has a positive effect on tax avoidance, and the control variable ROA has a negative effect on tax avoidance. The implication in this study is that it is hoped that companies can reduce tax avoidance practices so that they comply more with corporate responsibilities as taxpayers. The implication for the government is to tighten every tax regulation in order to reduce tax avoidance practices. Keywords: Tax Avoidance, Institutional Ownership, Characteristics of the Audit Committee, and CSR.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Rika Rudiatun | ||||||||
| Date Deposited: | 16 Jun 2023 02:55 | ||||||||
| Last Modified: | 16 Jun 2023 02:55 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/14883 |
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