PENGARUH CORPORATE GOVERNANCE DAN CORPORATE RISK TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020)

TOBING, EVA GUSTINA and Mukhtaruddin, Mukhtaruddin and Patmawati, Patmawati (2023) PENGARUH CORPORATE GOVERNANCE DAN CORPORATE RISK TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

Tax avoidance is a strategy to minimize the tax burden that is done legally and does not violate tax regulations. This study aims to obtuin empirical evidence about the influence of corporate governance (independent commisioner, institutional ownership, managerial ownership, audit committe) and corporate risk (executive character) on tax avoidance. The type of data used in this study is secondary data in the form of company annual reports. The research population is the manufacturing companies listed on Indonesia Stock Exchange (IDX) during the period of 2016 - 2020 period. By using purposive sampling method, 43 companies were obtained that could be used as reseacrh samples. The analytical technique used is multiple regression analysis through SPSS 26 program. The results of this research showed that variables of audit committe has positive and significant effect on tax avoidance, the institutional ownership, managerial ownership has negative significant effect on tax avoidance. And independent commisioner, corporate risk has no effect on tax avoidance. The limitation of this study is that it only uses a sample of manufacturing companies are that are listed on the Indonesia Stock Exchange for the 2016-2020 period. Keywords: Corporate Governance, Independent Commisioner, Institutional Ownership, Managerial Ownership, Audit Committe, Corporate Risk, Executive Character, Tax Avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Corporate Governance, Dewan Komisaris Independen, Kepemilikan Institusional, Kepemilikan Manajerial, Komite Audit, Corporate Risk, Karakter Eksekutif, Penghindaran Pajak
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Eva Gustina Tobing
Date Deposited:	22 Sep 2023 03:01
Last Modified:	22 Sep 2023 03:01
URI:	http://repository.unsri.ac.id/id/eprint/128984

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