DAFTAR ISI

KATA PENGANTAR....................................................................................................i
DAFTAR ISI..................................................................................................................ii
BAB I PENDAHULUAN..............................................................................................1
1.1 Latar Belakang Peneliian.........................................................................................1
1.2 Perumusan Masalah.................................................................................................1
1.3 TujuanPenelitian......................................................................................................2

BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN HIPOTESIS......3

2.1 Kajian Pustaka..........................................................................................................3
2.1.1 Teori Agensi ...................................................................................................3
2.1.2 Definisi, Fungsi, Jenis Pajak dan Sistem Pemungutan Pajak..........................4
2.1.3 Manajemen Pajak............................................................................................8
2.1.4 Penghindaran Pajak.......................................................................................14
2.1.4.1 Pengertian Penghindaran Pajak......................................................14
2.1.4.2 Faktor-faktor yang mempengaruhi Tax Avoidance........................16
2.1.5 Good Corporate Governance.....................................................................16
2.1.5.1 Prinsip Corporate Governance …………………………………...16
2.1.6 Proporsi Komisaris Independent.................................................................17
2.1.6.1 Pengertian Proporsi Komisaris Independent...................................17
2.1.6.2 Kriteria Dewan Komisaris Independent.........................................18
2.1.6.3 Tugas Dewan Komisaris Independent............................................18
2.1.6.4 Pengukuran Proporsi Komisaris Independent.................................18
2.1.7 Kualitas Audit.............................................................................................19
2.1.7.1 Pengertian Kualitas Audit...............................................................19
2.1.7.2 Komponen Yang Harus Dimiliki Auditor......................................19
2.1.7.3 Indikator Kualitas Audit.................................................................21
2.1.8 Pertumbuhan Penjualan..............................................................................21
2.1.8.1 Pengertian Pertumbuhan Penjualan...............................................21
2.1.8.2 Pengukuran Pertumbuhan Penjualan.............................................22
2.1.9 Penelitian Terdahulu...................................................................................23
2.2 Kerangka Pemikiran dan Hipotesis......................................................................25
2.2.1 Pengaruh Proporsi Komisaris Independen Terhadap Penghindaran Pajak.25
2.2.2 Pengaruh Kualitas Audit Terhadap Penghindaran Pajak............................25
2.2.3 Pengaruh Sales Growth Terhadap Penghindaran Pajak..............................26

BAB III METODE PENELITIAN............................................................................27

3.1 Jenis Penelitian....................................................................................................27
 3.2 Operasional Variabel...........................................................................................27
3.2.1 Variabel Dependen.....................................................................................27
3.2.2 Variabel Independen...................................................................................28
3.3 Populasi dan Sampel............................................................................................31
3.3.1 Sampel........................................................................................................31
3.3.2 Populasi.......................................................................................................32
3.4 Teknik Pengumpulan Data...................................................................................34
3.5 Metode Analisis Data...........................................................................................34
3.5.1 Statistik Deskriptif......................................................................................34
3.5.2 Uji Asumsi Klasik.......................................................................................34
3.5.2.1 Uji Normalitas................................................................................34
3.5.2.2 Uji Multikolinieritas.......................................................................35
3.5.2.3 Uji Autokorelasi.............................................................................35
3.5.2.4 Uji Heteroskedastisitas...................................................................36
3.5.3 Analisis Regresi Berganda..........................................................................37
3.5.4 Pengujian Hipotesis....................................................................................37
3.5.4.1 Uji t.................................................................................................38

BAB IV HASIL PENELITIAN DAN PEMBAHASAN...........................................39

4.1 Profil Objek Penelitian.........................................................................................39
4.2 Analisis Data........................................................................................................49
4.2.1 Statistik Deskriptif......................................................................................49
4.2.2 Uji Asumsi Klasik.......................................................................................50
4.2.2.1 Uji Normalitas................................................................................50
4.2.2.2 Uji Multikolinieritas.......................................................................52
4.2.2.3 Uji Autokorelasi.............................................................................53
4.2.2.4 Uji Heteroskedastisitas...................................................................54
4.2.3 Pengujian Hipotesis....................................................................................55
4.2.3.1 Uji t.................................................................................................57
4.2.3.2 Uji Koefisian Determinasi R2.........................................................59
4.2.4 Pembahasan................................................................................................60
4.2.4.1 Pengaruh Proporsi Komisaris IndependenTerhadap Penghindaran Pajak
....................................................................................................................60
4.2.4.2 Pengaruh Kualitas Audit Terhadap Penghindaran Pajak...............61
4.2.4.3 Pengaruh Sales Growth Terhadap Penghindaran Pajak.................62
BAB V SIMPULAN DAN IMPLIKASI PENELITIAN..........................................63
5.1 Kesimpulan..........................................................................................................63
5.2 Implikasi..............................................................................................................64
5.2.1 Implikasi Teoritis........................................................................................64
5.2.2 Implikasi Praktis.........................................................................................64
5.3 Keterbatasan Penelitian........................................................................................64
5.4 Saran....................................................................................................................65
DAFTAR PUSTAKA
 Apabila pada tahap perencanaan pajak telah faktor-faktor yang akan dimanfaatkan
untuk melakukan penghematan pajak, maka langkah selanjutnya adalah
mengimplementasikannya baik secara formal maupun material. Harus dipastikan bahwa
pelaksanaan kewajiban perpajakan telah memenuhiperaturan perpajakan yang berlaku.
Manajemen pajak tidak dimaksudkan untuk melanggar peraturan dan jika dalam
pelaksanaanya menyimpang dari peraturan yang berlaku, maka praktik tsb telah menyimpang
dari tujuan manajemen pajak.