Pengaruh Penerapan Good Corporate Governance dan Leverage terhadap Praktik Penghindaran Pajak Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Hadinata, Cindy (2020) Pengaruh Penerapan Good Corporate Governance dan Leverage terhadap Praktik Penghindaran Pajak Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aimed to know that are good corporate governance mechanism and leverage have any influences on tax evasion. Theory that used in this study is Agency Theory. The population used in this study is all manufacturing companies that listed on the Indonesia Stock Exchange (IDX) in 2017-2019 and using purposive sampling techniques. The data analysis technique used is multiple linear regression analysis with the help of SPSS version 23 application. The results showed that the independent commissioner variable had no effect on tax avoidance, while leverage and the audit committee had a negative effect on tax avoidance. Keywords: independent board of commissioners, leverage, audit committee, tax avoidance.

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