PENGARUH KARAKTERISTIK PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN SUBSEKTOR BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA)

SEPTIANI, RANA and Ermadiani, Ermadiani and Budiman, Anton Indra (2020) PENGARUH KARAKTERISTIK PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN SUBSEKTOR BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA). Undergraduate thesis, Sriwijaya University.

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Abstract

The study aimed to examine the effect of leverage, firm size, independent commissioners, and audit quality on tax avoidance. In this study tax avoidance is measured by effective tax rate (ETR) as dependent variable. This study uses a sample in the form of financial statements from coal subsector mining company in Indonesia stock exchange for the period 2014-2018. The research samples was determined by using purposive sampling technique, so that obtained 9 coal subsector mining company that qualify as the samples. Data analysis was carried out classical assumption test and hypothesis testing with multiple linear regression methods. The result of this research shows that firm size, independent commissioners, and audit quality have significant effect to the tax avoidance. Leverage do not have significant effect to the tax avoidance. Keyword: Tax Avoidance, Leverage, Firm Size, Independent Commissioners, and Audit Quality.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax Avoidance, Leverage, Ukuran Perusahaan, Komisaris Independen, Kualitas Audit
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 6351 not found.
Date Deposited:	10 Jul 2020 04:48
Last Modified:	10 Jul 2020 04:48
URI:	http://repository.unsri.ac.id/id/eprint/31159

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