{"data":{"id":765,"url":"https:\/\/repo.xbbh.net\/items\/765","status":"published","type":"thesis","title":"PENGARUH KARAKTERISTIK EKSEKUTIF DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE\n\n(Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia\n\nTahun 2013-2017)","title_alt":null,"abstract":"Tax Avoidance adalah usaha untuk mengurangi jumlah beban pajak terhutang namun tidak melanggar peraturan yang ada, meskipun begitu hal tersebut tidak sejalan dengan tujuan pemerintah dalam membuat peraturan dan apabila dibiarkan akan mempengaruhi jumlah pendapatan negara yang bersumber dari pajak. Penelitian ini bertujuan untuk menganalisis pengaruh karakter eksekutif dan ukuran perusahaan terhadap tax avoidance. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013 hingga 2017. Teknik pengambilan sampel yang dilakukan dengan metode purposive sampling. Jumlah perusahaan manufaktur yang dijadikan sampel sebanyak 61 perusahaan sehingga total sampel penelitian mencapai 305. Metode analisa yang digunakan adalah analisa regresi data panel. Berdasarkan hasil pengujian yang dilakukan dalam penelitian ini, diketahui bahwa karakteristik eksekutif berpengaruh secara terhadap tax avoidance dan ukuran perusahaan tidak berpengaruh secara terhadap tax avoidance, sedangkan karakteristik eksekutif dan ukuran perusahaan berpengaruh secara simultan terhadap tax avoidance dan memiliki pengaruh sebesar 26.83%","abstract_alt":null,"creators":[{"role":"author","family_name":"NURAESAH","given_name":"ROHMAH","orcid":null,"national_id":"A1021511RB4028"},{"role":"advisor","family_name":"Nugraha","given_name":"Erik","orcid":null,"national_id":null}],"year":2019,"date_issued":null,"publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"UNIVERSITAS SANGGA BUANA YPKP BANDUNG","id_number":null,"thesis_level":"bachelor","publication_status":"published","refereed":null,"keywords":["Tax Avoidance","Karakteristik Eksekutif","Ukuran Perusahaan."],"language":"id","subjects":[],"divisions":[{"code":"62201","name":"S1 Akuntansi","pddikti_code":"62201"}],"citation":"NURAESAH, ROHMAH (2019) PENGARUH KARAKTERISTIK EKSEKUTIF DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE\n\n(Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia\n\nTahun 2013-2017). UNIVERSITAS SANGGA BUANA YPKP BANDUNG.","documents":[{"name":"cover.pdf","section":"cover","mime_type":"application\/pdf","size":175692,"sha256":"a686dd0d27f09826f6da7aa272985e29f8941f73f6f4a258f7b151e7b0cf765a","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/765\/files\/3100\/cover.pdf"},{"name":"5._LEMBAR_PENGESAHAN.pdf","section":"front_matter","mime_type":"application\/pdf","size":86618,"sha256":"f0347c86d49dab8ba279b5176b6099496da3b527078d5598c0debf94ead2cd6c","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/765\/files\/3101\/5._LEMBAR_PENGESAHAN.pdf"},{"name":"Abstract.pdf","section":"abstract","mime_type":"application\/pdf","size":63588,"sha256":"4d015b91a75b70db294e8953ae78a8ed68a93c10e5d06d3a66b3909d6ee84f09","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/765\/files\/3102\/Abstract.pdf"},{"name":"3._DAFTAR_ISI.pdf","section":"front_matter","mime_type":"application\/pdf","size":171754,"sha256":"32b6408ae97d828e44d3815898997e302bc1a9026891fa81265b0103e77690ba","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/765\/files\/3103\/3._DAFTAR_ISI.pdf"},{"name":"2._KATA_PENGANTAR.pdf","section":"front_matter","mime_type":"application\/pdf","size":166096,"sha256":"bc25be5074e6c0cc86444ef773d47d0bd7a53a193beec6022071c74771d8ee40","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/765\/files\/3104\/2._KATA_PENGANTAR.pdf"},{"name":"1._DAFTAR_PUSTAKA.pdf","section":"bibliography","mime_type":"application\/pdf","size":240478,"sha256":"5d86676543f7bca641669a633db141e055af2c3778c0f8483f42ced2b490eb0d","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/765\/files\/3105\/1._DAFTAR_PUSTAKA.pdf"}],"published_at":"2020-08-05T04:16:56+00:00","updated_at":"2026-10-31T06:36:05+00:00"}}