GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI PENGARUH PROFITABILITAS TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN BERBISNIS DIGITAL

Chayang, Adinda (2019) GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI PENGARUH PROFITABILITAS TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN BERBISNIS DIGITAL. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

The purpose of this study was to know the capability of good corporate governance as moderation variable on the effect of profitability against tax avoidance in the consumption and miscellaneous industry sector companies in the Indonesia Stock Exchange 2016 – 2018. This study used Agency Theory. The population in this study are consumption and miscellaneous industry sector companies in the Indonesia Stock Exchange 2016 – 2018. The companies that fulfilled the criteria are 14 companies. Data analysis method used in this study is done by using descriptive analysis, classic assumption tests, moderated regression analysis (MRA), model test (F test), the coefficient of determination (Adjusted R2 test), and regression test (t test). Based on the results of data analysis known that the interaction between good corporate governance and profitability variable showed significance value 0,002 < 0,05. That is to say, good corporate governance is able to moderate the effect of profitability against tax avoidance. Keyword: good corporate governance, board of independent commissioners, profitability, tax avoidance

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: good corporate governance ; board of independent commissioners ; profitability ; tax avoidance
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Chatarine Desi Kurniawati
Date Deposited: 20 Jun 2022 04:41
Last Modified: 20 Jun 2022 04:41
URI: http://eprints.ukmc.ac.id/id/eprint/8127

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