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Image of PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL TERHADAP PENGHINDARAN PAJAK

Skripsi

PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL TERHADAP PENGHINDARAN PAJAK

Hidayatullah, Arif - Personal Name;

Penilaian

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Penilaian anda saat ini :  

Tax avoidance is an effort to reduce tax burden undertaken by taxpayers legally by exploiting loopholes in tax regulation. Tax avoidance committed by taxpayers will decreased the State income from tax sectors. This research aims to analyze the influence of institutional ownership, independent commissioners, audit committee, profitability, and firm size as a control variable on tax avoidance by using cash ETR proxy. The object of this research is food and beverage companies listed on the Indonesia Stock Exchange from 2016-2018. Using the purposive sampling method and based on certain criteria, 14 companies were selected as the sample for this study. The hypotheses were tested by using multiple regression analysis through SPSS 26. The result of this study show that institutional ownership, independent commissioners, and firm size has a significant negative effect on tax avoidance, while profitability has a significant positive effect on tax avoidance, and audit comitee has no significant effect on tax avoidance.


Availability
Inventory Code Barcode Call Number Location Status
2107001462T52759T527592021Central Library (REFERENCES)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T527592021
Publisher
Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2021
Collation
xx, 78 hlm. : ilus. ; 28 cm
Language
Indonesia
ISBN/ISSN
-
Classification
336.207
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Pajak dan perpajakan
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
DS
Other version/related

No other version available

File Attachment
  • PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL TERHADAP PENGHINDARAN PAJAK
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