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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Tahun 2021-2023)

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Tax avoidance is a legal or illegal practice carried out by companies to minimize the tax obligations that companies raise by taking advantage of loopholes in tax regulations. This study aims to determine how the effect of Good Corporate Governance on tax avoidance with the addition of financial performance as an intervening variable. The population used in this study are manufacturing companies in the basic and chemical industry sectors listed on the IDX in 2021-2023. The statistical method used in this research is Partial Least Square (PLS). The results of this study indicate that good corporate governance affects tax avoidance, and financial performance affects tax avoidance, but financial performance cannot mediate the relationship between good corporate governance and tax avoidance. Keywords: Financial Performance, Good Corporate Governance, Tax Avoidance

Availability
Inventory Code Barcode Call Number Location Status
2407006966T162865T1628652024Central Library (REFERENS)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1628652024
Publisher
Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
ix, 86 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.07
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Akuntansi
Specific Detail Info
-
Statement of Responsibility
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No other version available

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