Pengaruh good corporate governance terhadap tax avoidance pada perusahaan lq45

Prengki, Ketut (2021) Pengaruh good corporate governance terhadap tax avoidance pada perusahaan lq45. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine whether there are differences in tax avoidance practices between companies with good governance (included in the SRI KEHATI index) and companies with relatively poor governance (not included in the SRI KEHATI index) in LQ45 companies. This study uses data obtained from the publication of financial reports and is used as a research sample on the Indonesia Stock Exchange (IDX) and downloaded from the website www.idx.co.id for the period 2016-2018. Based on the results of the independent sample t-test. In Levene's test, F = 0.032 and a significant value of 0.651. Because the significant value is more than 0.05, the data variants are the same. So, the results are seen from the assumed variance equation. The significant value (sig. (2-tailed)) is 0.027. That's less than 0.05. It can be concluded that there is a significant difference between the ETR of the LQ45 group of companies which are included in the SRI-KEHATI category and the LQ45 group of companies which are included in the SRI-KEHATI category. So, H: 1 has been proven. This means that there is a significant difference between tax avoidance in companies that have good governance and companies that are relatively poor. Keywords: good corporate governance, tax avoidance

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