Analisis Pengaruh Good Corporate Governance Dan Financial Distress Terhadap Tax Avoidance

Ndiwu, Korona Olivi (2019) Analisis Pengaruh Good Corporate Governance Dan Financial Distress Terhadap Tax Avoidance. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study discusses about the effect of good corporate governance and financial distress on tax avoidance. The sample that used in this study is a convensional bank listed on Indonesia Stock Exchange and published financial reports from 2012 to 2017. The sample selection in this study used a purposive sampling technique. Dependent variabel in this study is tax avoidance that measured using three measurements, namely GAAP ETR, CETR, Cash ETR. The independent variable in this study were good corporate governance and financial distress, GCG was measured using composite values while financial distress was measured using Almant Z-Score. This study uses the WarpPLS6.0 software application.data analysis techniques performed are descriptive ststistical analysis, descriptive model of outer model (measurement model) and inner model (structural model). The result of this study is shows that GCG variable have a significantly negative effect on tax avoidance, while the financial distress has a positive effect on tax avoidance. Keywords : Good Corporate Governance, Financial Distress, Tax Avoidance

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Magang Magang
Date Deposited: 18 Dec 2019 03:52
Last Modified: 18 Dec 2019 03:52
URI: http://eprints.perbanas.ac.id/id/eprint/5699

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