THE IMPACT OF AUDIT COMMITTEE ACTIVITY TO COMPANIES MARKET VALUE THROUGH CORPORATE TAX AVOIDANCE EVIDENCE FROM CONSUMER GOODS INDUSTRY IN INDONESIA

PHOA JEFRIE PERMANA, Singgih Wijayana, S.E., M.Sc., Ph.D.

2018 | Skripsi | S1 AKUNTANSI

Corporate Governance adalah suatu mekanisme yang dapat digunakan oleh perusahaan untuk menyelaraskan kepentingan pemegang saham dan pemangku kepentingan yang terlibat dengan perusahaan. Salah satu mekanisme internal dari corporate governance adalah komite audit. Penelitian sebelumnya mengindikasikan bahwa komite audit mampu mengurangi level penghindaran pajak suatu perusahaan. Penelitian ini dilakukan untuk melihat pengaruh aktivitas komite audit terhadap nilai perusahaan melalui penghindaran pajak. Penelitian ini menggunakan model regresi random effect untuk menentukan hubungan antar variable. Hasil penelitian menunjukan bahwa aktivits komite audit tidak berpengauh terhadap penghindaran pajak dan nilai perushaan. Komite audit tidak mampu memberikan pengaruh terhadap penghindaran pajak dan nilai perusahaan karena pada industry yang di teliiti kurang independen. Independensi komite audit berkurang akibat kepemilikan perusahaan di kontrol oleh satu keluarga.

Corporate Governance is a mechanism that can be used by a company to align the interest of shareholder and stakeholders. One of the corporate governance mechanisms is the audit committee. Previous research revealed that audit committee has the ability to reduce the corporate tax avoidance level of a company. This research is conducted in order to determine the impact of audit committee activity through tax avoidance. Random effect regression model is used in this research, to determine the relationship between variable. The research result shows that audit committee activity doesn't affect the corporate tax avoidance and the company market values. Audit committee doesn't provide any influence to corporate tax avoidance and company market values, because the audit committee independence is reduced. The audit committee independence is reduced, because in this industry majority of the companies are controlled by one family or group.

Kata Kunci : Corporate Governance, Audit Committee, Tax Avoidance, Company Market Values, Komite Audit, Penghindaran Pajak, Nilai Pasar Perusahaan