Similarity Check_PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PADA SEKTOR PERTAMBANGAN

Yusnaini, Yusnaini and Eka Meirawati, Eka Meirawati and Anggi Syuhada, Anggi Syuhada (2019) Similarity Check_PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PADA SEKTOR PERTAMBANGAN. Jurusan Akuntansi Fakultas Ekonomi Universitas Sriwijaya, Palembang.

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Abstract

This study aimed at testing and finding the influence of good corporate governance and profitability to tax avoidance. This study used secondary data from financial and annual report of mining companies registered in Bursa Efek Indonesia 2013 - 2017. Purposive sampling method was used in this study. Total sample were 55 from eleven companies. Analysis methods applied in this study were both descriptive analysis and statistical analysis technique. The result showed that good corporate governance which was represented by the institutional possession, independent commissionaire council, and audit committee was not significantly influenced to the tax avoidance. Meanwhile profitability was found influenced to the tax avoidance negatively. Keywords: good corporate governance, institutional possession, independent commissionaire council, audit committee, profitability, ROA, tax avoidance.

Item Type:	Other
Uncontrolled Keywords:	good corporate governance, institutional possession, independent commissionaire council, audit committee, profitability, ROA, tax avoidance.
Subjects:	#3 Repository of Lecturer Academic Credit Systems (TPAK) > Results of Ithenticate Plagiarism and Similarity Checker
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Dr. Yusnaini Yusnaini
Date Deposited:	15 Apr 2023 08:02
Last Modified:	15 Apr 2023 08:02
URI:	http://repository.unsri.ac.id/id/eprint/20489

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