Leo Kadja, Rifael (2020) Pengaruh Good Corporate Governance Dan Karakteristik Perusahaan Terhadap Penghindaran Pajak Di Perusahaan Perbankan. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
Taxes are considered a burden that can reduce income for a few people because they do not get a direct reward when paying it. Things like this can cause many of the public and companies to seek to put up tax resistance. This research aims to obtain empirical evidence of the influence of Good Corporate Governance represented by the Audit Committee, Institutional Ownership, and Board of Commissioners on tax evasion in banking companies and obtain empiricalevidence of the influence of company characteristics on tax evasion in banking companies. The research subjects used in this study were banking companies registered with the IDX during the 2015-2019 period. The sampling technique in this study is with purposive sampling technique with certain criteria that can provide maximum data according to the purpose of the research. This research uses technical regression analysis and uses the SPSS test. Finally, from this study it was obtained from the results that the Audit Committee, Board of Commissioners and Profitability affected tax evasion in banking companies in 2015-2019. Then Institutional Ownership and The Size of The Company had absolutely no effect on tax evasion in banking companies in 2015-2019. Keywords : Tax Avoidance, Good Corporate Governance, Audit Committee, Boards of Commissionesr, Profitability, Institutional Ownership The Size of The Company.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 000 - COMPUTER SCIENCE, INFORMATION, GENERAL WORKS > 000 - 009 COMPUTER SCIENCE, INFORMATION, GENERAL WORKS > 000 - COMPUTER SCIENCE, INFORMATION, GENERAL WORKS 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.9 - ACCOUNTING-BANK |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | RIFAEL LEO KADJA |
| Date Deposited: | 23 May 2023 06:59 |
| Last Modified: | 23 May 2023 06:59 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/10485 |
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