PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL TERHADAP PENGHINDARAN PAJAK

HIDAYATULLAH, ARIF and Meutia, Inten and Patmawati, Patmawati (2021) PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL TERHADAP PENGHINDARAN PAJAK. Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031381722207.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (2MB) | Request a copy
	Text RAMA_62201_01031381722207_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (5MB) | Request a copy
Preview	Text RAMA_62201_01031381722207_0026056902_0228128703_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (2MB) | Preview
	Text RAMA_62201_01031381722207_0026056902_0228128703_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (767kB) | Request a copy
	Text RAMA_62201_01031381722207_0026056902_0228128703_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (874kB) | Request a copy
	Text RAMA_62201_01031381722207_0026056902_0228128703_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (855kB) | Request a copy
	Text RAMA_62201_01031381722207_0026056902_0228128703_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (724kB) | Request a copy
	Text RAMA_62201_01031381722207_0026056902_0228128703_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (720kB) | Request a copy
	Text RAMA_62201_01031381722207_0026056902_0228128703_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (771kB) | Request a copy

Abstract

Tax avoidance is an effort to reduce tax burden undertaken by taxpayers legally by exploiting loopholes in tax regulation. Tax avoidance committed by taxpayers will decreased the State income from tax sectors. This research aims to analyze the influence of institutional ownership, independent commissioners, audit committee, profitability, and firm size as a control variable on tax avoidance by using cash ETR proxy. The object of this research is food and beverage companies listed on the Indonesia Stock Exchange from 2016-2018. Using the purposive sampling method and based on certain criteria, 14 companies were selected as the sample for this study. The hypotheses were tested by using multiple regression analysis through SPSS 26. The result of this study show that institutional ownership, independent commissioners, and firm size has a significant negative effect on tax avoidance, while profitability has a significant positive effect on tax avoidance, and audit comitee has no significant effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kepemilikan Institusional, Komisaris Independen, Komite audit, Profitabilitas, Ukuran Perusahaan, Penghindaran pajak
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Arif Hidayatullah
Date Deposited:	26 Aug 2021 08:29
Last Modified:	26 Aug 2021 08:29
URI:	http://repository.unsri.ac.id/id/eprint/52759

Actions (login required)

View Item