TAX AVOIDANCE DITINJAU DARI CORPORATE GOVARNANCE (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2021-2023)

MUHAMMAD, TAUFIQURRAHMAN and Meita, rahmawati (2024) TAX AVOIDANCE DITINJAU DARI CORPORATE GOVARNANCE (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2021-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to empirically test and analyze the influence of the audit committee, board of commissioners, managerial ownership, audit quality, institutional ownership on tax avoidance. The sample of this research is 39 mining companies listed on the Indonesia Stock Exchange during the 2021-2023 period, selected through judment purposive sampling. The data analyzed comes from the idx.co.id website and the official websites of each company. The data analysis technique uses multiple regression analysis with SPSS 26 program tools. The research results found that the audit committee, board of commissioners, managerial ownership, audit quality, institutional ownership had a negative and significant effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax Avoidance, Corporate Govarnance
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muhammad Taufiqurrahman
Date Deposited:	12 Sep 2024 06:24
Last Modified:	12 Sep 2024 06:24
URI:	http://repository.unsri.ac.id/id/eprint/157095

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