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Pengaruh Kepemilikan Institusional, Kualitas Audit, Komite Audit Dan Dewan Komisaris Independen Terhadap Tax Avoidance Pada Perusahaan Manufaktur Tahun 2015-2017

Tufan, muhammad (2019) Pengaruh Kepemilikan Institusional, Kualitas Audit, Komite Audit Dan Dewan Komisaris Independen Terhadap Tax Avoidance Pada Perusahaan Manufaktur Tahun 2015-2017. Undergraduate thesis, STIEP Perbanas Surabaya.

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Abstract

This research aimed to examine the influence of corporate governance towards the tax avoidance of manufacturing companies. Corporate governance was identified by the institutional ownership, audit quality, audit committee and board of independent commisioner. Tax avoidance is the legal usage of the tax to reduce the amount of the tax thats is payable by means that are whitin the law. This research used 197 companies as a sample from a population of 438 companies in manufacturing on Indonesian Stock Exchange in the periode of 2015-2017. Analysis tool that have been used was multiple linier regression analysis by using SPSS 23 program. The results showed that corporate governance mechanisms proxied by the audit quality have effect to the tax avoidance of the firm, while institutional owenership, audit committee and board of independent commisioner have not effect to the tax avoidance. Keywords: Corporate governance, institutional ownership, audit quality, audit committee, board of independent commisioner and tax avoidance.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 11 Sep 2019 02:44
Last Modified: 11 Sep 2019 02:44
URI: http://eprints.perbanas.ac.id/id/eprint/4488

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