PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empirik pada Perusahaan yang Terdaftar di Bursa Efek Indonesia pada tahun 2013 - 2014)

Batti, Iudith Oktaviani (2016) PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empirik pada Perusahaan yang Terdaftar di Bursa Efek Indonesia pada tahun 2013 - 2014). Masters thesis, UNIVERSITAS TARUMANAGARA.

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Abstract

The purpose of this study is to provide evidence institutional ownerships, managerial ownerships, independent commissioner, audit committee, the quality of audit, executive compensation that tax avoidance influencing partial and simultaneous. The population on this research were all firm listed in Indonesia Stock Exchange (IDX) 2013 – 2014. Total sample in this research were 174 firms that selected with purposive sampling. This research used Content Analysis method to analyze 314 firm’s Annual Report. Data analyzed with test of classic assumption and examination of hypothesis with multiple linear regression method. Result of this analysis partial showed managerial ownerships have a positive significant and audit committee have a negative significant influence on tax avoidance. Institutional ownerships and executive compensation have a positive non-significant influence on tax avoidance. Independent commissioner and the quality of audit have a negative non-significant influence on tax avoidance. Result of this analysis simultaneous showed for institutional ownerships, managerial ownerships, independent commissioner, audit committee, the quality of audit, executive compensation have a significant influence on tax avoidance. Keywords: institutional ownerships, managerial ownerships, independent commissioner, audit committee, the quality of audit, executive compensation, corporate governance, tax avoidance

Item Type: Thesis (Masters)
Subjects: Skripsi/Tugas Akhir
Tesis
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 13 Oct 2022 08:32
Last Modified: 13 Oct 2022 08:32
URI: http://repository.untar.ac.id/id/eprint/37376

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