PENGARUH SUSTAINABILITY REPORT DAN GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020)

SAPUTRI, NANDA MEILANI and Ermadiani, Ermadiani and Budiman, Anton Indra (2021) PENGARUH SUSTAINABILITY REPORT DAN GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to test empirically the effect of sustainability report and good corporate governance using a proxy independent commissioner and audit committee on tax avoidance. The type of data used in this research is quantitative data sourced from secondary data, namely the annual report and sustainability report of the company. The population of this research is banking companies listed in Indonesia Stock Exchange. Sampling using purposive sampling technique. Based on the criteria set, obtained a sample of 8 companies and obtained 35 sample observation. The analysis technique used is descriptive statistical analysis, the classical assumption test, multiple regression analysis, test the coefficient of determination (Adjusted R2), and significant test parameters individually (Test Statistic t). The results of this research indicate that the sustainability report affects positively and significantly on tax avoidance. Independent commissioner affect negatively and significantly against tax avoidance. Meanwhile, the audit committee has no significant effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax Avoidance, Sustainability Report, Good Corporate Governance, Komisaris Independen, Komite Audit.
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nanda Meilani Saputri
Date Deposited:	22 Jul 2021 06:09
Last Modified:	22 Jul 2021 06:09
URI:	http://repository.unsri.ac.id/id/eprint/50181

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