PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022

PASHA, SONALI and Patmawati, Patmawati (2024) PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to empirically test and analyze the influence of good corporate governance, leverage, firm size and profitability on tax avoidance. The population of this research is all state-owned companies listed on the Indonesia Stock Exchange in 2018-2022. The sample selection for this research used a purposive sampling method and there were 17 state-owned companies that met the sample selection criteria. This research uses multiple linear regression analysis using SPSS statistics 26. The results of this research show that good corporate governance has a significant negative effect on tax avoidance, and leverage and firm size do not have a significant effect on tax avoidance, profitability has a significant positive effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Good Corporate
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Sonali Pasha
Date Deposited:	18 Jan 2024 01:56
Last Modified:	18 Jan 2024 01:56
URI:	http://repository.unsri.ac.id/id/eprint/138540

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