PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP PENGHINDARAN PAJAK PERUSAHAAN MANFAKTUR

AVRILIUSQA, TAMMY and Ubaidillah, Ubaidillah and Budiman, Anton Indra (2020) PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP PENGHINDARAN PAJAK PERUSAHAAN MANFAKTUR. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study is to determine how the influence of institutional ownership, the percentage of independent commissioners, audit quality and the number of audit committees on corporate tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the period of 2016-2019. The population of this study is the total manufacturing companies listed on the Stock Exchange in 2016-2019, using purposive sampling, with a total of 80 companies. Data collection is done by using secondary data by recording data available in reports, records and archives obtained from several sources of the Indonesia Stock Exchange (BEI) in 2016-2019. The research method used is Multiple Linear Regression Analysis. The results of this study indicate that the variable of institutional ownership, the percentage of independent commissioners and audit quality have a negative effect on tax avoidance. While the variable number of audit committees has a positive effect on tax avoidance of manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2019 period. Based on the results of the study, indicators for measuring Good Corporate Governance can be added such as leverage, company size, controling and so on so that it is more detailed to observe the effect of tax avoidance. Keywords : Institutional Ownership, Percentage of the Board of Commissioners, Audit Quality, Total Audit Committee, Tax Avoidance

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Institutional Ownership, Percentage of the Board of Commissioners,admin Audit Quality, Total Audit Committee, Tax Avoidance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 8310 not found.
Date Deposited:	29 Sep 2020 02:52
Last Modified:	29 Sep 2020 02:52
URI:	http://repository.unsri.ac.id/id/eprint/35875

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