PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI 2017-2021

SYAPUTRI, SILVIA and Yusrianti, Hasni (2022) PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI 2017-2021. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of good corporate governance proxied by institutional ownership, independent commissioners, audit committees and audit quality on tax avoidance in manufacturing companies in the consumer goods sector listed on the IDX 2017-2022. By using the purposive sampling method, 30 manufacturing companies in the consumer goods sector were obtained which could be used as research samples. This study used panel data regression and used Eviews as a means of data management. Based on the results of hypothesis testing, it was found that partially the variables of good corporate governance proxied by institutional ownership, independent commissioners and audit quality have no effect on tax avoidance. However, the variables of the audit committee have a positive effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Institutional Ownership, Independent Commissioner, Audit Committee, Audit Quality, Tax Avoidance
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:	Silvia Syaputri
Date Deposited:	19 Jan 2023 13:57
Last Modified:	19 Jan 2023 13:58
URI:	http://repository.unsri.ac.id/id/eprint/86072

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