Skripsi

PENGARUH SUSTAINABILITY REPORT DAN GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020)

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Penilaian

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This research aims to test empirically the effect of sustainability report and good corporate governance using a proxy independent commissioner and audit committee on tax avoidance. The type of data used in this research is quantitative data sourced from secondary data, namely the annual report and sustainability report of the company. The population of this research is banking companies listed in Indonesia Stock Exchange. Sampling using purposive sampling technique. Based on the criteria set, obtained a sample of 8 companies and obtained 35 sample observation. The analysis technique used is descriptive statistical analysis, the classical assumption test, multiple regression analysis, test the coefficient of determination (Adjusted R2), and significant test parameters individually (Test Statistic t). The results of this research indicate that the sustainability report affects positively and significantly on tax avoidance. Independent commissioner affect negatively and significantly against tax avoidance. Meanwhile, the audit committee has no significant effect on tax avoidance.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2107001456	T50181	T501812021	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T501812021

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2021

Collation

xix, 74 hlm. : ilus. ; 28 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.307

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Akuntansi
Laporan Perusahaan

Specific Detail Info

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Statement of Responsibility

DS

Other version/related

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