Rosalina, Irene (2021) Pengaruh Good Corporate Governance Terhadap Penghindaran Pajak. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.
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Abstract
The purpose of this research is to know the influence of managerial ownership, independent commissioners, and audit committees to tax avoidance by focusing on manufacturing companies listed on BEI with the research period 2017 – 2019. The data used are secondary data. The population in this research are manufacturing companies listed on BEI. Sampling technique used in this research was purposive sampling method and obtained 38 companies with the total of 77 samples. This research uses multiple regression analysis to analyze data with the help of SPSS 25 edition program. The result of this research indicate that managerial ownership and independent commissioners have no effect on tax avoidance, meanwhile the audit committee has an effect on tax avoidance. Keywords: Managerial Ownership, Independent Commissioners, Audit Committees, Tax Avoidance.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Keywords: Managerial Ownership, Independent Commissioners, Audit Committees, Tax Avoidance. |
| Subjects: | H Social Sciences > HC Economic History and Conditions K Law > K Law (General) |
| Divisions: | Theses - S1 > Accounting Study Program |
| Depositing User: | Irene Rosalina |
| Date Deposited: | 06 Aug 2021 04:02 |
| Last Modified: | 06 Aug 2021 04:02 |
| URI: | http://eprints.ukmc.ac.id/id/eprint/5937 |
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