Samosir, Valentina Br (2024) Mampukah Tata Kelola Perusahaan yang Baik Mengurangi Perilaku Penghindaran Pajak pada Perusahaan Properti & Real Estate Tahun 2018-2022? Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
Tax avoidance is an action taken to reduce the tax burden paid by taking advantage of loopholes or weaknesses in tax laws and regulations. The purpose of this study was to test and analyse how much influence executive character, audit committee, and institutional ownership have on tax avoidance. The population in this study were property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sample was selected using purposive sampling method. The total sample used in this study amounted to 32 property and real estate sector companies with a research period of 3 years. This study uses secondary data in the form of annual reports published by the company, the data is tested using SPSS version 26. The partial results showed that executive character and audit committee had no effect on tax avoidance. The institutional ownership variable has a negative effect on tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange in 2018-2022.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | VALENTINA BR SAMOSIR |
| Date Deposited: | 08 Mar 2024 06:32 |
| Last Modified: | 08 Mar 2024 06:32 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/12028 |
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