Mufidah, Mila Maharani (2020) Pengaruh Mekanisme Good Corporate Governance, Profitabilitas, dan Leverage Terhadap Tax Avoidance pada Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Periode 2014 - 2018. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
The aim of the study is to analyze the effect of institutional ownership, managerial ownership, independent board of Commissioners, Audit Committee, audit quality, profitability and leverage on the tax avoidance. The subject of this study was the basic and chemical Industry company listed on the Indonesia Stock Exchange in 2014-2018. The technical data analysis used in this study were multiple linear regression analysis using SPSS 22.0. The results of this study explained that institutional ownership, managerial ownership, quality of audit and profitability have an effect on tax avoidance, but the independent board of commissioners, audit committee and leverage have no effect on tax avoidance. Key word: Good Corporate Governance, profitability, leverage, and tax avoidance.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | MILA MAHARANI MUFIDAH |
| Date Deposited: | 27 Jun 2020 19:53 |
| Last Modified: | 27 Jun 2020 19:53 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/6753 |
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