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ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE

NANDASARI, ELNA ARLINA (2016) ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The purpose of this research is to find out the effect of corporate governance on tax avoidance in the mining sector companies listed on the Indonesia Stock Exchange 2007-2014 period. proxy of corporate governance used in this study consisted of the audit committee, audit quality, independent board, executive compensation, institutional ownership, and public ownership. Population of this research is a mining company listed on the Indonesian Stock Exchange from 2007 to 2014. The sampling technique used purposive sampling. Of the 41 mining companies listed on the Indonesia Stock Exchange, only 7 companies that meet the characteristics of the samples have been determined. The data collected was secondary data from mining companies listed on the Indonesia Stock Exchange. This study uses a normality test and static test was conducted revealed two outliers that should be removed from 56 the data into 54 data. Hypotheses using regression analysis. Results of this study can be concluded that only the independent board that has an influence on tax avoidance. While the audit committee, the quality audit, executive compensation, institutional ownership and public ownership has no influence on tax avoidance Keywords: tax avoidance, audit committees, audit quality, independent board, executive compensation, institutional ownership, and public ownership.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Management
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 04 Nov 2016 01:54
Last Modified: 04 Nov 2016 01:54
URI: http://eprints.perbanas.ac.id/id/eprint/358

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