PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Tahun 2021-2023)

HAPSARI, NABILAH DELIA and Hidayat, Muhammad (2024) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Tahun 2021-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

Tax avoidance is a legal or illegal practice carried out by companies to minimize the tax obligations that companies raise by taking advantage of loopholes in tax regulations. This study aims to determine how the effect of Good Corporate Governance on tax avoidance with the addition of financial performance as an intervening variable. The population used in this study are manufacturing companies in the basic and chemical industry sectors listed on the IDX in 2021-2023. The statistical method used in this research is Partial Least Square (PLS). The results of this study indicate that good corporate governance affects tax avoidance, and financial performance affects tax avoidance, but financial performance cannot mediate the relationship between good corporate governance and tax avoidance. Keywords: Financial Performance, Good Corporate Governance, Tax Avoidance

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Good Corporate Governance, Kinerja Keuangan, Tax Avoidance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nabilah Delia Hapsari
Date Deposited:	07 Jan 2025 08:07
Last Modified:	07 Jan 2025 08:07
URI:	http://repository.unsri.ac.id/id/eprint/162865

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