PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI 2017-2019)

ADHARI, SATRIA DWI and Daud, Rochmawati and Meirawati, Eka (2021) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI 2017-2019). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of Good Corporate Governance on tax avoidance. The data in this study used a quantitative descriptive method. The population in this study are companies in various industrial sectors that are listed on the Indonesia Stock Exchange in 2017-2019. Sampling using pourposive sampling. Testing the research hypothesis using multiple linear regression analysis techniques using SPSS Version 25.0. The results of this study indicate that institutional ownership and audit quality have a negative effect on tax avoidance while the independent board of commissioners has no effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kepemilikan institusional, Dewan Komisaris Independen, Kualitas Audit dan penghindaran pajak.
Subjects:	H Social Sciences > HF Commerce > HF1-6182 Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 11660 not found.
Date Deposited:	07 Apr 2021 08:11
Last Modified:	31 Mar 2023 05:30
URI:	http://repository.unsri.ac.id/id/eprint/45044

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