PROPOSAL

PENGARUH CORPORATE GOVERNANCE, STRUKTUR

KEPEMILIKAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP
TAX AVOIDANCE PADA SUB SEKTOR KOSMETIK DAN BARANG
KEPERLUAN RUMAH TANGGA YANG TERDAFTAR DI BEI PADA
TAHUN 2017-2021

Diajukan Oleh :
MARSAILA
NPM. 1801120072

FAKULTAS EKONOMI
UNIVERSITAS TRIDINANTI
PALEMBANG
2022
UNIVERSITAS TRIDINANTI
FAKULTAS EKONOMI
PALEMBANG

TANDA PERSETUJUAN PROPOSAL

Nama : Marsaila
Nomor Pokok / NIM : 1801120072
Jurusan/Program Studi : Akuntansi
Jenjang Pendidikan : Strata 1 (S1)
Mata Kuliah Pokok : Teori Akuntansi
Judul Skripsi : Pengaruh Corporate Governance, Struktur
Kepemilikan, Karakteristik Perusahaan Terhadap
Tax Avoidance Pada Sub Sektor Kosmetik &Barang
Keperluan Rumah Tangga Yang Terdaftar di BEI
PadaTahun 2017-2021

Pembimbing Proposal
Tanggal...................... Pembimbing I : Meti Zuliyana, S.E, M.Si, Ak, CA,CSRS
NIDN. 0205056701

Tanggal...................... Pembimbing II: Pipit Fitri Rahayu. S.E, M.Si

NIDN. 0210049001
Mengetahui,
Wakil Dekan Fakultas Ekonomi Ketua Program Studi Akuntansi
Tanggal:.................................. Tanggal:..................................

Dr. M. Ima Andriyani, S.E, Msi Meti Zuliyana, S.E, M.Si, Ak. CA, CSRS
NIDN. 0201018001 NIDN. 0205056701

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Halaman

HALAMAN JUDUL.......................................................................................i

HALAMAN PERSETUJUAN PROPOSAL................................................ii

DAFTAR ISI...................................................................................................iii

DAFTAR TABEL...........................................................................................vi

DAFTAR GAMBAR......................................................................................vii

BAB I PENDAHULUAN...............................................................................1

1.1 Latar Belakang...........................................................................................1

1.2 Rumusan Masalah......................................................................................9

1.3 Tujuan Penelitian.......................................................................................9

1.4 Manfaat Penelitian.....................................................................................10

BAB II TINJAUAN PUSTAKA....................................................................11

2.1 Kajian Teoritis...........................................................................................11

2.1.1 Agency Theory.................................................................................11

2.1.2 Corporate Governance......................................................................12

2.1.2.1 Pengertian Corporate Governance.......................................12

2.1.3 Struktur Kepemilikan.......................................................................15

2.1.3.1 Pengertian Struktur Kepemilikan.........................................15

2.1.3.2 Kepemilikan Institutional.....................................................15

2.1.3,3 Kepemilikan Manajerial.......................................................16

2.1.4 Karakteristik Perusahaan..................................................................16

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 2.1.5 Tax Avoidance..................................................................................17

2.2 Penelitian Terdahulu..................................................................................19

2.3 Kerangka Berpikir.....................................................................................25

2.4 Hipotesis Penelitian...................................................................................27

BAB III METODE PENELITIAN................................................................28

3.1 Tempat dan Waktu Penelitian....................................................................28

3.1.1 Tempat Penelitian.............................................................................28

3.1.2 Waktu penelitian...............................................................................28

3.2 Sumber dan Teknik Pengumpulan Data....................................................28

3.2.1 Sumber Data.....................................................................................28

3.2.2 Teknik Pengumpulan Data...............................................................29

3.3 Populasi, Sampel dan Sampling................................................................29

3.3.1 Populasi............................................................................................29

3.3.2 Sampel..............................................................................................30

3.3.3 Sampling...........................................................................................31

3.4 Rancangan Penelitian.................................................................................33

3.5 Variabel dan Definisi Operasional.............................................................33

3.5.1 Variabel Dependen...........................................................................34

3.5.2 Variabel Independen.........................................................................35

3.6 Instrumen Penelitian..................................................................................35

3.7 Teknik Analisis Data.................................................................................36

3.7.1 Uji Asumsi Klasik............................................................................36

3.7.7.1 Uji Normalitas......................................................................36

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 3.7.7.2 Uji Multikolonearitas...........................................................37

3.7.7.3 Uji Heterokedasitas..............................................................37

3.7.7.4 Uji Autokorelasi...................................................................37

3.7.2 Model Regresi Berganda..................................................................38

3.7.3 Uji Hipotesis.....................................................................................38

3.7.3.1 Uji T (Uji Parsial).................................................................38

3.7.3.2 Uji F (Uji Simultan).............................................................39

3.7.4 Uji Koefisien Determinan (R²).........................................................39

3.8 Sistematika Penulisan................................................................................40

3.9 Langkah dan Jadwal Kerja.........................................................................40

3.9.1 Langkah............................................................................................40

3.9.2 Jadwal Kerja.....................................................................................41

DAFTAR PUSTAKA

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Halaman

Tabel 1.1 Data ETR pada Perusahaan Sub Sektor Kosmetik dan Barang

Keperluan Rumah Tangga yang terdaftar di BEI pada 2017-2021..................7

Tabel 2.1 Penelitian yang Relevan...................................................................20

Tabel 3.1Populasi Perusahaan Sub Sektor kosmetik dan Barang Keperluan

Rumah Tangga yang terdaftar di BEi pada 2017-2021....................................30

Tabel 3.2 Penentuan Sampel Perusahaan Sub Sektor Kosmetik dan Barang

Keperluan Rumah Tangga yang terdaftar di BEI pada 2017-2021..................31

Tabel 3.3 Variabel dan Definisi Operasional...................................................33

Tabel 3.4 Jadwal Kerja......................................................................................41

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Halaman

Gambar 2.1 Kerangka Berpikir.........................................................................25