PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI)

SYUHADA, ANGGI and Yusnaini, Yusnaini and Meirawati, Eka (2019) PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aimed at testing and finding the influence of good corporate governance and profitability to tax avoidance. This study used secondary data from financial and annual report of mining companies registered in Bursa Efek Indonesia 2013 - 2017. Purposive sampling method was used in this study. Total sample were 55 from eleven companies. Analysis methods applied in this study were both descriptive analysis and statistical analysis technique. The result of the test showed that good corporate governance which was represented by the institutional possession, independent commissionaire council, and audit committee was not significantly influenced to the tax avoidance. Meanwhile profitability was found influenced to the tax avoidance negatively.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: good corporate governance, kepemilikan institusional, dewan komisaris independen, komite audit, profitabilitas, ROA, tax avoidance.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
S Agriculture > SF Animal culture > SF111-113 Cost, yield, and profit. Accounting
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 1905 not found.
Date Deposited: 17 Sep 2019 08:47
Last Modified: 17 Sep 2019 08:47
URI: http://repository.unsri.ac.id/id/eprint/7897

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