Pengaruh Corporate Governance dan Political Cost terhadap Tindakan Penghindaran Pajak

Septiana, Melia (2020) Pengaruh Corporate Governance dan Political Cost terhadap Tindakan Penghindaran Pajak. Undergraduate thesis, Universitas Katolik Musi Charitas.

	Text (Cover) EA-2020-1621109-cover.pdf Download (509kB)
	Text (Abstract) EA-2020-1621109-abstract.pdf Restricted to Registered users only Download (6kB) | Request a copy
	Text (Tableofcontent) EA-2020-1621109-tableofcontent.pdf Restricted to Registered users only Download (111kB) | Request a copy
	Text (Chapter1) EA-2020-1621109-chapter1.pdf Restricted to Registered users only Download (134kB) | Request a copy
	Text (Chapter2) EA-2020-1621109-chapter2.pdf Restricted to Registered users only Download (221kB) | Request a copy
	Text (Chapter3) EA-2020-1621109-chapter3.pdf Restricted to Registered users only Download (169kB) | Request a copy
	Text (Chapter4) EA-2020-1621109-chapter4.pdf Restricted to Registered users only Download (239kB) | Request a copy
	Text (Conclusion) EA-2020-1621109-conclusion.pdf Restricted to Registered users only Download (257kB) | Request a copy
	Text (Reference) EA-2020-1621109-reference.pdf Restricted to Registered users only Download (239kB) | Request a copy
	Text (Attachment) EA-2020-1621109-attachment.pdf Restricted to Registered users only Download (374kB) | Request a copy
	Text (Complete) EA-2020-1621109-complete.pdf Restricted to Repository staff only Download (957kB) | Request a copy
	Text (Summary_id) EA-2020-1621109-summary_id.pdf Restricted to Registered users only Download (404kB) | Request a copy

Abstract

The purpose of this research is to testify if corporate governance and political cost haves influence toward tax avoidance. The population in this research are all BUMN companies listed on official website. The sample was determined using the Purposive Sampling method with a total sample of 22 companies with a span of 3 years (2016-2018) so the totally is 66 data. The data collection method used was documentary technique. From these sources obtained quantitative data in the form of annual reports issued by state-owned companies in 2016-2018. Hypothesis is tested using multiple linear regression analysis with the help of spss program version 25. The result of this research shows that corporate governance have no influence towards tax avoidance and political cost have influence towards tax avoidance. Keywords : Corporate Governance, Independent Board of Commisioners, Audit Committee, Political Cost and Tax Avoidance

Actions (login required)

View Item