Pengaruh corporate governance, corporate social Responsibility, dan financial performance Terhadap tax avoidance

Wiratmoko, Sandhi (2018) Pengaruh corporate governance, corporate social Responsibility, dan financial performance Terhadap tax avoidance. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Tax avoidance is the use of legal methods to modify an individual's financial situation to lower the amount of income tax owed. This is generally accomplished by claiming the permissible deductions and credits. The aim of this study is to examine the effect of corporate governance, corporate social responsibility, and financial performance on tax avoidance. The dependent variable used in this study was tax avoidance as measured by Cash Effective Tax Rate (CETR). Independent variables used in this study are independent commissioners, audit committee, corporate social responsibility (CSR), debt ratio, and ROA. This research also use control variable that is size. Populations in this study are manufacturing company listed on Indonesia Stock Exchange and Bursa Malaysia during 2012-2016. The samples in this study were selected by using purposive sampling method. The analysis technique used is multiple linear regression analysis. The results showed that in the sample Indonesia independent commissioner, audit committee, and ROA have effect on tax avoidance, while in Malaysian sample only debt ratio and ROA that have effect on tax avoidance. Keywords: Tax avoidance, independent commissioner, audit committee, corporate social responsibility, debt ratio, return on assets

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 24 Oct 2018 06:59
Last Modified: 23 Aug 2019 03:06
URI: http://eprints.perbanas.ac.id/id/eprint/3475

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