viii

DAFTAR ISI

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

HALAMAN PENGESAHAN ......................................................................... ii

HALAMAN PERSETUJUAN ........................................................................ iii

PERNYATAAN KEASLIAN SKRIPSI.......................................................... iv

MOTO DAN PERSEMBAHAN ..................................................................... v

KATA PENGANTAR .................................................................................... vi

DAFTAR ISI ................................................................................................... viii

DAFTAR TABEL............................................................................................ xii

DAFTAR GAMBAR ...................................................................................... xiii

DAFTAR LAMPIRAN ................................................................................... xiv

ABSTRAK ...................................................................................................... xv

ABSTRACT..................................................................................................... xvi

INTISARI ........................................................................................................ xvi

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

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

1.2. Rumusan Masalah Penelitian........................................................... 6

1.3. Tujuan Penelitian ............................................................................. 7

1.4. Kontribusi dan Manfaat Penelitian .................................................. 8

1.4.1. Manfaat Teoritis .................................................................... 8

1.4.2. Manfaat Praktis...................................................................... 8

BAB II KAJIAN PUSTAKA........................................................................... 10

2.1 Landasan Teori dan Pengembangan Hipotesis ............................... 10

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2.1.1 Teori Keagenan dan Corporate Governance........................ 10

2.1.2 Teori Stakeholder (Stakeholder Theory) .............................. 10

2.1.3 Penghindaran Pajak (Tax Avoidance)................................... 11

2.2 Penelitian Terdahulu........................................................................ 12

2.3. Hipotesis dan Kerangka Pemikiran Teoritis .................................... 18

2.3.1. Pengaruh Profitabilitas Terhadap Penghindaran Pajak........ 18

2.3.2. Pengaruh Kepemilikan Keluarga Terhadap Penghindaran

Pajak .................................................................................... 18

2.3.3. Pengaruh Komisaris Independen Terhadap Penghindaran

Pajak .................................................................................... 19

2.3.4. Pengaruh Komite Audit Terhadap Penghindaran Pajak ...... 20

2.3.5. Pengaruh Kepemilikan Institusional Terhadap

Penghindaran Pajak ............................................................. 21

2.3.6. Pengaruh Struktur Dewan Komisaris Terhadap

Penghindaran Pajak ............................................................. 22

2.3.7. Pengaruh Kualitas AuditTerhadap Penghindaran Pajak...... 23

2.4 Model Penelitian............................................................................... 24

BAB III METODE PENELITIAN................................................................... 26

3.1. Jenis Penelitian ................................................................................ 26

3.2. Variabel dan Definisi Operasional Variabel.................................... 26

3.2.1. Variabel ................................................................................. 26

3.2.2. Definisi Operasional Variabel ............................................... 27

3.3. Populasi dan Teknik Sampling ........................................................ 29

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3.4. Jenis dan sumber data ...................................................................... 30

3.5. Metode Pengumpulan ...................................................................... 30

3.6. Teknik analisis ................................................................................. 31

3.6.1 Statistik Deskripti ................................................................. 31

3.6.2. Uji Asumsi Klasik ................................................................. 31

3.6.3. Analisis Regresi Linier Berganda.......................................... 34

3.6.4. Koefisien Determinasi (R2) .................................................. 35

3.6.5. Uji Hipotesis .......................................................................... 36

BAB IV HASIL DAN PEMBAHASAN ......................................................... 38

4.1. Gambaran Umum Perusahaan Sampel ............................................ 38

4.2. Statistik Deskriptif ........................................................................... 38

4.3. Uji Penyimpangan Asumsi Klasik................................................... 42

4.4. Persamaan Regresi........................................................................... 46

4.5. Goodness of Fit................................................................................ 49

4.5.1 Uji F...................................................................................... 49

4.5.2 Koefisien Determinasi ........................................................ 49

4.6 Pengujian Hipotesis ......................................................................... 50

4.7. Pembahasan ..................................................................................... 53

4.7.1 Pengaruh Profitabilitas Terhadap Penghindaran Pajak (Tax

Avoidence) ........................................................................... 53

4.7.2 Pengaruh Kepemilikan Keluarga Terhadap Penghindaran

Pajak (Tax Avoidence) ......................................................... 545

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4.7.3 Pengaruh Komisaris Independen Terhadap Penghindaran

Pajak (Tax Avoidence) ......................................................... 55

4.7.4 Pengaruh Komite Audit Terhadap Penghindaran Pajak

(Tax Avoidence) ................................................................... 55

4.7.5 Pengaruh Kepemilikan Institusional Terhadap

Penghindaran Pajak (Tax Avoidence) .................................. 56

4.7.6 Pengaruh Struktur Dewan Komisaris Terhadap

Penghindaran Pajak (Tax Avoidence) .................................. 57

4.7.7 Pengaruh Kualitas Audit Terhadap Penghindaran Pajak

(Tax Avoidence) ................................................................... 57

BAB V PENUTUP........................................................................................... 59

5.1. Kesimpulan ...................................................................................... 59

5.2. Keterbatasan. ................................................................................... 60

5.3. Saran ................................................................................................ 61

5.4. Implikasi Penelitian Selanjutnya ..................................................... 61

DAFTAR PUSTAKA ...................................................................................... 62

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DAFTAR TABEL

Tabel 2.1. Penelitian Terdahulu ................................................................ 14

Tabel 4.1. Distribusi Sampel .................................................................... 38

Tabel 4.2. Deskriptif Statistik ................................................................... 39

Tabel 4.3. Uji Normalitas ......................................................................... 42

Tabel 4.4. Multikolinieritas ...................................................................... 43

Tabel 4.5. Hasil Perhitungan Uji Glejser................................................... 45

Table 4.6. Hasil Perhitungan Uji Autokorelasi ......................................... 46

Tabel 4.7. Model Persamaan Regresi ....................................................... 47

Tabel 4.8. Hasil Uji F ................................................................................ 49

Tabel 4.9. Koefisien Determinasi ............................................................. 50

Tabel 4.10. Hasil Signifikansi Uji t ............................................................. 51

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DAFTAR GAMBAR

Gambar 2.1. Kerangka Penelitian ................................................................. 25

Gambar 4.1. Hasil Pengujian Durbin Watson .............................................. 46

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DAFTAR LAMPIRAN

Lampiran 1. Daftar Perusahaan Sektor Property dan Real Estate yang terdaftar di

BEI (Bursa Efek Indonesia) pada tahun 2013.

Lampiran 2. Hasil Output SPSS.