Pengaruh Kinerja Keuangan Terhadap Praktik Penghindaran Pajak Dengan Good Corporate Governance Sebagai Variabel Moderasi

Paulus, Stella Triska (2020) Pengaruh Kinerja Keuangan Terhadap Praktik Penghindaran Pajak Dengan Good Corporate Governance Sebagai Variabel Moderasi. Undergraduate thesis, Universitas Katolik Musi Charitas.

[img] Text (Cover)
EA-2020-1621021-cover.pdf
Download (1MB)
[img] Text (Abstract)
EA-2020-1621021-abstract.pdf
Restricted to Registered users only
Download (9kB) | Request a copy
[img] Text (Tableofcontent)
EA-2020-1621021-tableofcontent.pdf
Restricted to Registered users only
Download (175kB) | Request a copy
[img] Text (Chapter1)
EA-2020-1621021-chapter1.pdf
Restricted to Registered users only
Download (368kB) | Request a copy
[img] Text (Chapter2)
EA-2020-1621021-chapter2.pdf
Restricted to Registered users only
Download (392kB) | Request a copy
[img] Text (Chapter3)
EA-2020-1621021-chapter3.pdf
Restricted to Registered users only
Download (425kB) | Request a copy
[img] Text (Chapter4)
EA-2020-1621021-chapter4.pdf
Restricted to Registered users only
Download (594kB) | Request a copy
[img] Text (Conclusion)
EA-2020-1621021-conclusion.pdf
Restricted to Registered users only
Download (247kB) | Request a copy
[img] Text (Reference)
EA-2020-1621021-reference.pdf
Restricted to Registered users only
Download (364kB) | Request a copy
[img] Text (Attachment)
EA-2020-1621021-attachment.pdf
Restricted to Registered users only
Download (2MB) | Request a copy
[img] Text (Complete)
EA-2020-1621021-complete.pdf
Restricted to Repository staff only
Download (4MB) | Request a copy
[img] Text (Summary_id)
EA-2020-1621021-summary_id.pdf
Restricted to Registered users only
Download (879kB) | Request a copy

Abstract

This study aims to determine and test whether Good Corporate Governance (independent board of commissioners) is able to moderate the relationship between tax avoidance practices and financial performance by focusing on manufacturing sector companies listed on the Indonesia Stock Exchange for the period of 2016 - 2019. The sampling technique is done by the method purposive sampling, with the total sample data in this study as many as 273. Hypothesis testing was carried out using a moderation regression analysis with SPSS version 24. The results of this study indicate that the research hypothesis was rejected, which states that Good Corporate Governance with a proxy of an independent board of commissioners is not able moderate the relationship between tax avoidance practices and financial performance.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Financial Performance, ROA (Return On Assets), Tax Avoidance, CETR (Cash Effective Tax Rate), GCG (Good Corporate Governance), Proportion of Independent Commissioners
Subjects: H Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Users 960 not found.
Date Deposited: 22 Jul 2020 06:55
Last Modified: 22 Jul 2020 07:00
URI: http://eprints.ukmc.ac.id/id/eprint/3786

Actions (login required)

View Item View Item
Musi Charitas Catholic University Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.