PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

SANTOSO, IKA SEPTIANA (2017) PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Tax is one of many sources of state revenue in the state budget in Indonesia. However, tax is considered to be a burden decrease profit for companies so that many companies try to minimize their tax. This research aims to test the influence of corporate governance that proxied through the quality of the audits, the audit committee, the institutional ownership, and using variable return on assets (ROA), and firm size to the tax avoidance on manufacturing companies that are listed in Indonesian Stock Exchange period of 2013-2015. Sampling techniques in this research is using purposive sampling method to 207 companies. This research is tested using multiple linear regression analysis. The results of the test statistics show that variables which significantly take effect on tax avoidance are the audit committee and ROA, while other variables; audit quality, institutional ownership, and firm size do not significant effect on tax avoidance. This research still have many shortcomings, it is hoped for the next researcher to add other variables which may have an effect on the tax avoidance. Key words : Tax avoidance, Corporate governance, ROA, and Size.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 19 Oct 2017 07:06
Last Modified: 19 Oct 2017 07:06
URI: http://eprints.perbanas.ac.id/id/eprint/2702

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