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.

[thumbnail of RAMA_62201_01031381821082.pdf] Text
RAMA_62201_01031381821082.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (1MB) | Request a copy
[thumbnail of RAMA_62201_01031381821082_TURNITIN.pdf] Text
RAMA_62201_01031381821082_TURNITIN.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (10MB) | Request a copy
[thumbnail of RAMA_62201_01031381821082_0020086602_0016107709_01_front_ref.pdf]
Preview
Text
RAMA_62201_01031381821082_0020086602_0016107709_01_front_ref.pdf - Accepted Version
Available under License Creative Commons Public Domain Dedication.

Download (1MB) | Preview
[thumbnail of RAMA_62201_01031381821082_0020086602_0016107709_02.pdf] Text
RAMA_62201_01031381821082_0020086602_0016107709_02.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (476kB) | Request a copy
[thumbnail of RAMA_62201_01031381821082_0020086602_0016107709_03.pdf] Text
RAMA_62201_01031381821082_0020086602_0016107709_03.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (569kB) | Request a copy
[thumbnail of RAMA_62201_01031381821082_0020086602_0016107709_04.pdf] Text
RAMA_62201_01031381821082_0020086602_0016107709_04.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (550kB) | Request a copy
[thumbnail of RAMA_62201_01031381821082_0020086602_0016107709_05.pdf] Text
RAMA_62201_01031381821082_0020086602_0016107709_05.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (193kB) | Request a copy
[thumbnail of RAMA_62201_01031381821082_0020086602_0016107709_06_ref.pdf] Text
RAMA_62201_01031381821082_0020086602_0016107709_06_ref.pdf - Bibliography
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (203kB) | Request a copy
[thumbnail of RAMA_62201_01031381821082_0020086602_0016107709_07_lamp.pdf] Text
RAMA_62201_01031381821082_0020086602_0016107709_07_lamp.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (360kB) | Request a copy

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

Actions (login required)

View Item View Item