PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK PERUSAHAAN

Winawan, Hardi (2018) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK PERUSAHAAN. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT This study aims to examine the effect of good corporate governance on corporate tax aggressiveness. Proxy of good corporate governance used is institutional ownership, independent commissioner, audit committee, and remuneration committee. The population in this study is the manufacturing sector companies listed on the Indonesia Stock Exchange period 2015-2017. The sampling technique used is purposive sampling. The test used is multiple regression analysis test. In processing and analyzing the research data is used SPSS software version 23. The results showed that the variable of institutional ownership, independent commissioner, and remuneration committee have no significant effect on tax aggressiveness, while audit committee variables significantly influence the negative direction toward tax aggressiveness. Keywords: Good Corporate Governance, Institutional Ownership, Independent Commissioner, Audit Commitee, Remuneration Commitee

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