PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Vin, Ke (2017) PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

The purpose of this study is to examine the influence of deferred tax expense and current tax expense to profit management. The variables tested in this study are deferred Institutional Ownership, Independent Board of Commissioners, Audit Committee and Audit Quality. The sampels in this study are 82 samples manufacture sector companies listed on the Indonesia Stock Exchange (BEI) in 2014-2016. While the method of determining the sample using purposive sampling. The variables were then tested using multiple linear regression with a significance level of 5%. The result showed that Institutional ownership had a Negative effect is not significant on tax avoidance, Independent board of commissioner had a Positive effect is not significant on tax avoidance, Audit Committee had a Negative effect is not significant on tax avoidance, and Audit Quality had a Negative Effect on Tax Avoidance. Keywords : Tax Avoidance, Institutional Ownership, Independent Board of Commissioners, Audit Committee, Audit Quality

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