Image of PENGARUH CORPORATE GOVERNANCE DAN CORPORATE RISK TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020).

Skripsi

PENGARUH CORPORATE GOVERNANCE DAN CORPORATE RISK TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020).

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Tax avoidance is a strategy to minimize the tax burden that is done legally and does not violate tax regulations. This study aims to obtuin empirical evidence about the influence of corporate governance (independent commisioner, institutional ownership, managerial ownership, audit committe) and corporate risk (executive character) on tax avoidance. The type of data used in this study is secondary data in the form of company annual reports. The research population is the manufacturing companies listed on Indonesia Stock Exchange (IDX) during the period of 2016 - 2020 period. By using purposive sampling method, 43 companies were obtained that could be used as reseacrh samples. The analytical technique used is multiple regression analysis through SPSS 26 program. The results of this research showed that variables of audit committe has positive and significant effect on tax avoidance, the institutional ownership, managerial ownership has negative significant effect on tax avoidance. And independent commisioner, corporate risk has no effect on tax avoidance. The limitation of this study is that it only uses a sample of manufacturing companies are that are listed on the Indonesia Stock Exchange for the 2016-2020 period. Keywords: Corporate Governance, Independent Commisioner, Institutional Ownership, Managerial Ownership, Audit Committe, Corporate Risk, Executive Character, Tax Avoidance.

Availability
Inventory Code Barcode Call Number Location Status
2307005822T128984T1289842023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1289842023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xix, 97 hlm.; ils.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
Specific Detail Info
-
Statement of Responsibility
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No other version available

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