Pengaruh komposisi dewan dan preferensi risiko eksekutif terhadap tax avoidance pendekatan book tax gap pada perusahaan perbankan di asia tenggara

Amri, Ulil Adiwanda (2018) Pengaruh komposisi dewan dan preferensi risiko eksekutif terhadap tax avoidance pendekatan book tax gap pada perusahaan perbankan di asia tenggara. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The state government has constraints related to revenue through the tax side in the absence of tax avoidance. This tax avoidance is suspected of being influenced by the composition of the board component and the executive risk preference. Therefore, this study aims to examine whether the effect of board composition and executive risk preference to tax avoidance . The subject of this study is a banking company in Southeast Asia listed in Orbis during the year 2014-2016 by selected using a saturated sample method. Methods of data analysis using multiple linier regression analysis method. The results of this study indicate that audit committee has no effect on tax avoidance , while the proportion of independent board and executive risk preference influence tax avoidance. Keyword : tax avoidance , the proportion of independent board, audit committee, executive risk preference, and book tax gap

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 26 Dec 2018 08:53
Last Modified: 26 Dec 2018 08:53
URI: http://eprints.perbanas.ac.id/id/eprint/3654

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