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Governance and Aspect of Tax Avoidaning to Determining The value of Banking in Indonesia

Hudiwinarsih, Gunasti and Supriyati, Supriyati (2018) Governance and Aspect of Tax Avoidaning to Determining The value of Banking in Indonesia. http://www.iaeme.com/MasterAdmin/Journal_uploads/IJCIET/VOLUME_9_ISSUE_10/IJCIET_09_10_100.pdf, 9 (10). pp. 991-1000. ISSN 0976-6308

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Abstract

Corporate value is a peak achievement of a company. Higher corporate value indicates the company's ability to provide prosperity to stakeholders. The ability of the company is not free from tax avoidance efforts as an alternative policy and corporate governance mechanism (GCG) that run. This study aims to obtain empirical evidence of the influence of Good Corporate Governance (GCG) on tax avoidance and its impact on corporate value. The subjects of the research are banking industry sector registered in Indonesia Stock Exchange 2008-2016 with the number of sample 167. The result of this research shows that GCG influence Tax Avoidance and Tax Avoidance influence to company value.

Item Type: Article
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Lecturer
Depositing User: SUPRIYATI SUPRIYATI
Date Deposited: 25 Jun 2020 02:26
Last Modified: 23 Aug 2021 07:37
URI: http://eprints.perbanas.ac.id/id/eprint/6736

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