PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT DAN KOMPENSASI EKSEKUTIF TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2016-2018

., Nerrissa (2019) PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT DAN KOMPENSASI EKSEKUTIF TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2016-2018. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study was conducted to determine whether the proportion of independent commissioners, audit committees and executive compensation has an influence on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange 2016-2018. The theory used in this study is agency theory. The samples in this study are 250 samples of manufacturing companies listed on the Indonesia Stock Exchange 2016-2018. The sampling technique uses purposive sampling method. These variables are then tested using simple linear regression with a significance level of 5%. The results showed that the proportion of independent commissioners, audit committees and executive compensation has not affect tax avoidance. Keywords: proportion of independent commissioners, audit committees, executive compensation, tax avoidance

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: proportion of independent commissioners ; audit committees ; executive compensation ; tax avoidance
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Student Staf Chatarinedesi Kurniawati
Date Deposited: 06 Jun 2022 12:33
Last Modified: 06 Jun 2022 12:33
URI: http://eprints.ukmc.ac.id/id/eprint/8010

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