PENGARUH KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE DAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI

NOVITA, ANGELA (2016) PENGARUH KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE DAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This study aims to determine the effect of accounting conservatism on Tax Avoidance and to determine the effect of Accounting Conservatism against Tax Avoidance with good corporate governance as a moderating. Where the size of conservatism was measured using accrual accounting. If the accrual is negative, then the profit is classed conservative, due to lower profit from cash flows derived by the company at a certain period, while for tax avoidance GAAP ETR chosen to measure tax avoidance because GAAP ETR expected to provide an overall picture of changes in the tax burden , The underlying reason is the calculation of GAAP ETR involve current tax plus deferred tax expense so that it shows the total tax burden paid by the company. And the final size of the GCG using a composite assessment tables self-assessment. Keyword : Conservatism accounting, corporate governance, tax avoidance and moderation.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 27 Feb 2017 02:42
Last Modified: 27 Feb 2017 02:42
URI: http://eprints.perbanas.ac.id/id/eprint/572

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