Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Tax Avoidance Menggunakan Thin Capitalization

Ahad, Pricillia Monica (2022) Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Tax Avoidance Menggunakan Thin Capitalization. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine the effect of good corporate governance and firm size on tax avoidance using the thin capitalization method. The data used is secondary data. The population in this study was obtained using the purposive sampling method on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period and based on predetermined criteria, a sample of 128 companies was obtained with 374 observation data. The results of this study indicate that good corporate governance and firm size are not able to explain the practice of tax avoidance using the thin capitalization method. Keywords : Good Corporate Governance, Firm Size, Thin Capitalization

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Good Corporate Governance, Firm Size, Thin Capitalization
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Pricillia Monica Ahad
Date Deposited: 09 Mar 2022 02:27
Last Modified: 16 Mar 2022 03:14
URI: http://eprints.ukmc.ac.id/id/eprint/7323

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