PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 – 2019

SANTOSA, NANDA RESTU and Fuadah, Luk Luk and Budiman, Anton Indra (2020) PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 – 2019. Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bernrjuan unnrk menganalisis pengaruh Good Corporate Governance dan Uknran Perusahaan terhadap Penghindaran Palak (Tc Avoidance) Data pada penelitian ini menggunakan metode deskriptif kuantitatif. Populasi dalam penelitian adalah perusahaan perbankan yang terdaftar di Bursa Efek lndonesia tahun 201G2019. Pengambilan sarnpel menggunakan melode purposive sampling. Pengujian hipotesis penelitian menggunakan teknik analisis regresi linier berganda dengan menggunakan SPSS Versi 25.0. Hasil dari penelirian ini menrmjukan bahwa kepemilikan ins'titusional dan kualitas audit memiliki pengaruh terhadap penghindaran pajak sedangkan dewan komisaris independen, komite audit, dan ukuran perusahaan tidak berpengaruh terh"dap penghindaran pajak.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kepemilikan institusional, Dewan Komisaris Independen, Komite Audit, Kualitas Audit, Ukuran Perusahaan dan Penghindaran Pajak.
Subjects:	A General Works > AS Academies and learned societies (General) > AS11-785 By region or country
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 9598 not found.
Date Deposited:	07 Jan 2021 07:38
Last Modified:	07 Jan 2021 07:38
URI:	http://repository.unsri.ac.id/id/eprint/39402

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