Pengaruh Komite Audit, Kualitas Audit, Dewan Komisaris Independen Dan Corporate Social Responsibility Terhadap Tax Avoidance

Fauziyah, Nor (2019) Pengaruh Komite Audit, Kualitas Audit, Dewan Komisaris Independen Dan Corporate Social Responsibility Terhadap Tax Avoidance. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Tax avoidance is a effort used by companies to take advantage from loopholes in tax regulation to reduce their tax liability. Its take a legal arragements of tax fair’s affairs and the company do by tax planning. This study aims to analyze effect of corporate governance and corporate social responsibility on tax avoidance. Corporate governance proxied by audit commitee, audit quality and board of independent commissioners. The data uses in this research is secondary data obtained from annual report of manufacture companies listed in Indonesia Stock Exchage 2013 – 2017 period. The sampling technique is purposive sampling. Total of companies used as sample is 188 companies. The method of analysis used is descriptive statistic analysis, clasic assumption test, multiple linier regression analysis. Based on the tests performed in this study found that audit committee, board of independent commissioners and corporate social responsibility have a negative significant effect on tax avoidance. While audit quality has positive significant effect on tax avoidance. Keyword: tax avoidance, corporate governance, audit committee, audit quality, board of independent commissioners and corporate social responsibility.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 11 Sep 2019 02:47
Last Modified: 11 Sep 2019 02:47
URI: http://eprints.perbanas.ac.id/id/eprint/4487

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