PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, PROFITABILITAS TERHADAP TAX AVOIDANCE (PENGHINDARAN PAJAK) PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022

PUTRI, AULIA NURMAKRIFA and Tjandrakirana DP, Rina (2024) PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, PROFITABILITAS TERHADAP TAX AVOIDANCE (PENGHINDARAN PAJAK) PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to determine the influence of Good Corporate Governance, Leverage and Profitability on Tax Avoidance in cement subsector manufacturing companies listed on the Indonesia Stock Exchange for 2018-2022. The method used in this research is a quantitative method. The sampling technique used purposive sampling, namely 6 companies with a research period for 5 years. The research data analysis technique uses the Statistical Program for Social Science (SPSS) version 26.0 with descriptive statistics and multiple linear regression. The results of this research are that institutional ownership has a positive and significant effect on tax avoidance, the independent board of commissioners has a positive and significant effect on tax avoidance, the audit committee has a positive and significant effect on tax avoidance, leverage has a positive and significant effect on tax avoidance, and profitability has a positive and significant effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Good Corporate Governance, Leverage, Profitabilitas, Tax Avoidance
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Aulia Nurmakrifa Putri
Date Deposited:	30 Apr 2024 06:20
Last Modified:	30 Apr 2024 06:20
URI:	http://repository.unsri.ac.id/id/eprint/143555

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