Skripsi

PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, PROFITABILITAS TERHADAP TAX AVOIDANCE (PENGHINDARAN PAJAK) PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022

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Penilaian

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This research aims to determine the influence of Good Corporate Governance, Leverage and Profitability on Tax Avoidance in cement subsector manufacturing companies listed on the Indonesia Stock Exchange for 2018-2022. The method used in this research is a quantitative method. The sampling technique used purposive sampling, namely 6 companies with a research period for 5 years. The research data analysis technique uses the Statistical Program for Social Science (SPSS) version 26.0 with descriptive statistics and multiple linear regression. The results of this research are that institutional ownership has a positive and significant effect on tax avoidance, the independent board of commissioners has a positive and significant effect on tax avoidance, the audit committee has a positive and significant effect on tax avoidance, leverage has a positive and significant effect on tax avoidance, and profitability has a positive and significant effect on tax avoidance.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407002585	T143555	T1435552024	Central Library (References)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1435552024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xvii, 83 hlm.; tab.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

KA

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