Image of TAX AVOIDANCE DITINJAU DARI CORPORATE GOVARNANCE (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2021-2023). Undergraduate thesis, Sriwijaya University.
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Skripsi

TAX AVOIDANCE DITINJAU DARI CORPORATE GOVARNANCE (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2021-2023). Undergraduate thesis, Sriwijaya University.

This research aims to empirically test and analyze the influence of the audit committee, board of commissioners, managerial ownership, audit quality, institutional ownership on tax avoidance. The sample of this research is 39 mining companies listed on the Indonesia Stock Exchange during the 2021-2023 period, selected through judment purposive sampling. The data analyzed comes from the idx.co.id website and the official websites of each company. The data analysis technique uses multiple regression analysis with SPSS 26 program tools. The research results found that the audit committee, board of commissioners, managerial ownership, audit quality, institutional ownership had a negative and significant effect on tax avoidance.

Availability
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Central Library (REFERENCE) T1570952024
T157095
Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1570952024
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xv, 30 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
336.242 07
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Penghindaran Pajak
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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No other version available

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