Pengaruh Good Corporate Governance dan Struktur Kepemilikan Terhadap Penghindaran Pajak Menggunakan Thin Capitalization

Salim, Melinda (2020) Pengaruh Good Corporate Governance dan Struktur Kepemilikan Terhadap Penghindaran Pajak Menggunakan Thin Capitalization. Undergraduate thesis, Universitas Katolik Musi Charitas.

	Text (Cover) EA-2020-1621023-cover.pdf Download (965kB)
	Text (Abstract) EA-2020-1621023-abstract.pdf Restricted to Registered users only Download (30kB) | Request a copy
	Text (Table of Content) EA-2020-1621023-tableofcontent.pdf Restricted to Registered users only Download (183kB) | Request a copy
	Text (Chapter1) EA-2020-1621023-chapter1.pdf Restricted to Registered users only Download (409kB) | Request a copy
	Text (Chapter2) EA-2020-1621023-chapter2.pdf Restricted to Registered users only Download (424kB) | Request a copy
	Text (Chapter3) EA-2020-1621023-chapter3.pdf Restricted to Registered users only Download (318kB) | Request a copy
	Text (Chapter4) EA-2020-1621023-chapter4.pdf Restricted to Registered users only Download (325kB) | Request a copy
	Text (Conclusion) EA-2020-1621023-conclusion.pdf Restricted to Registered users only Download (157kB) | Request a copy
	Text (Reference) EA-2020-1621023-reference.pdf Restricted to Registered users only Download (265kB) | Request a copy
	Text (Attachment) EA-2020-1621023-attachment.pdf Restricted to Registered users only Download (3MB) | Request a copy
	Text (Complete) EA-2020-1621023-complete.pdf Restricted to Repository staff only Download (5MB) | Request a copy
	Text (Summary_id) EA-2020-1621023-summary.pdf Restricted to Registered users only Download (589kB) | Request a copy

Abstract

ABSTRACT This study aims to find out how the influence of the independent commisioner, institutional ownership and managerial ownership of tax avoidance using thin capitalization. The population of this research is all companies that listed in Indonesia Stock Exchange in 2014-2018. The sampling method used was purposive sampling. Based on purposive sampling,143 companies were obtained with a total sample of 573 samples. The analytical tool used in this study is the linear regression analysis. The test results showed that the proportion of independent commissioners, institutional ownership and managerial ownership have no effect on tax avoidance. Keywords: Independent Commisioners, Institutional Ownership,Managerial Ownership, Tax Avoidance, Thin capitalization.

Actions (login required)

View Item