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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)

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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

Availability
Inventory Code Barcode Call Number Location Status
2207001037T69889T698892022Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T698892022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xvii, 66 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Akuntansi Perpajakan
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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No other version available

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