pengaruh corporate governance terhadap tax avoidance pada perusahaan pertambangan yang terdaftar di bei tahun 2012-2016

dwiana adistyari, septya (2018) pengaruh corporate governance terhadap tax avoidance pada perusahaan pertambangan yang terdaftar di bei tahun 2012-2016. Undergraduate thesis, STIE PERBANAS SURABAYA.

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BAB I.pdf

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Abstract

this study aimed to examine the effect of corporate governance to the tax avoidance on mining companies that are listed in indonesian stock exchange period of 2012-2016. corporate governance in this study is proxied by institutional ownership, board of independent commissioners, audit committee, and audit quality. tax avoidance in this study was measured by the size of cash effective tax rate (cetr). sampling technique in this study was using purposive sampling technique. there is 90 samples which in use for this study from the total sample. this study was tested using multiple linear regression analysis. data were analyzed using spss software 23 version. the results of this study showed that audit quality have effect to the tax avoidance, while other variables; institutional ownership, board of independent commissioners, and audit committee do not significant effect to the tax avoidance. this study still have many shortcomings, so it is hoped for the next researcher to add other variables that may have an effect on the tax avoidance.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 26 Oct 2018 03:54
Last Modified: 26 Oct 2018 03:54
URI: http://eprints.perbanas.ac.id/id/eprint/3523

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