PENGARUH CORPORATE GOVERNANCE, LEVERAGE, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN PROFITABILITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2019

DALIMUNTHE, NURHABIBAH and Burhanuddin, Burhanuddin and Rahmawati, Meita (2020) PENGARUH CORPORATE GOVERNANCE, LEVERAGE, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN PROFITABILITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2019. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the effect of corporate governance, leverage, company size, company age, and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019. Corporate governance in this study is proxied by the Independent Commissioner and the Audit Committee. This study uses quantitative methods using secondary data in the form of corporate financial reports obtained from the Indonesia Stock Exchange. The data analysis technique used is multiple linear regression analysis using the SPSS program. The results showed that partially corporate governance as proxied by the Independent Commissioner and Audit Committee, as well as leverage and company size have no effect on tax avoidance, while company age and profitability have an effect on tax avoidance. Keywords: Corporate Governance, Independent Commissioner, Audit Committee, Leverage, Company Size, Company Age, Profitability, Tax Avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Corporate Governance, Komisaris Independen, Komite Audit, Leverage, Ukuran Perusahaan, Umur Perusahaan, Profitability, Tax Avoidance.
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 10632 not found.
Date Deposited:	02 Feb 2021 02:57
Last Modified:	02 Feb 2021 02:57
URI:	http://repository.unsri.ac.id/id/eprint/41750

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