Pengaruh Corporate Governance Terhadap Tax Avoidance dengan Size sebagai Variabel Moderasi

Wanudyaningrum, Raras (2018) Pengaruh Corporate Governance Terhadap Tax Avoidance dengan Size sebagai Variabel Moderasi. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The use of self assessment system in Indonesia to deliver benefits taxpayer to calculate the taxable income to minimum. One of the actions taken by taxpayers to reducing or minimizing duty tax carefully to take advantage loopholes of tax law. This research has a purpose analyzed and verify about corporate governance of institutional ownership, independent board of commissioners, and audit committee to tax avoidance with size as moderating variable. The subjects of this research is mining companies which are listed on Indonesia Stock Exchange in 2012-2016 periods. The sample is determined by purposive sampling technique, then obtained 90 samples as observation research. Data were analyzed by multiple linear regression analysis method and residual test to test the moderation variable. The results of this research are institutional ownership negatively affects tax avoidance. The independent board of commissioners, and the audit committee does not affect to tax avoidance. In addition, firm size is not proved as a moderating variable in the relationship between corporate governance components and tax avoidance. Keyword : tax avoidance, corporate governance, institutional ownership,independent board of commissioners, audit committee, size.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Magang Magang
Date Deposited: 10 Jun 2019 03:38
Last Modified: 15 Nov 2019 01:56
URI: http://eprints.perbanas.ac.id/id/eprint/3439

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