PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 – 2020)

HIDAYAT, MUHAMMAD RIYAN and Fuadah, Luk Luk and Safitri, Rika Henda (2022) PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 – 2020). Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study was to examine the effect of the good corporate governance and corporate social responsibility. The type of data used in this study is secondary data in the form of company annual reports. The research population is the mining companies listed on the Indonesia Stock Exchange during the 2016-2020 period. Sampling was done by using purposive sampling method with a total sample of 65 samples. The analytical technique used is Panel Regression using Eviews12 program. The results showed that the variables of independent commissioner, audit committee, and corporate social responsibility had negative significant effect on tax avoidance, while the quality of audit variable had a no significant effect on tax avoidance. The limitation of this study is that it only uses a sample of mining companies that are listed on the Indonesia Stock Exchange for the 2016-2020 period.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	good corporate governance, independent commissioner, audit committee, quality of audit, corporate social responsibility, tax avoidance.
Subjects:	H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muhammad Riyan Hidayat
Date Deposited:	12 May 2022 06:15
Last Modified:	12 May 2022 06:15
URI:	http://repository.unsri.ac.id/id/eprint/69889

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