Skripsi

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

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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.

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Detail Information

Series Title

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Call Number

T527592021

Publisher

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

Collation

xx, 78 hlm. : ilus. ; 28 cm

Language

Indonesia

ISBN/ISSN

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Classification

336.207

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

Pajak dan perpajakan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

DS

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