Poeh, Eduardus Gerryvan (1051273) (2016) Pengaruh Corporate Governance terhadap Tax Avoidance. Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance terhadap tax avoidance. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2014. Sampel dalam penelitian dipilih menggunakan metode purposive sampling sehingga diperoleh sebanyak 36 perusahaan yang menjadi sampel. Pengujian hipotesis menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa proksi corporate governance yaitu kepemilikan institusional dan kualitas audit berpengaruh secara signifikan terhadap tax avoidance yang diproksikan dengan cash effective tax rate. Hasil penilitian ini juga menunjukkan proksi corporate governance yaitu persentase dewan komisaris independen dan komite audit tidak berpengaruh secara signifikan terhadap tax avoidance.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | corporate governance, tax avoidance, cash effective tax rate |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 22 Mar 2016 02:16 |
| Last Modified: | 22 Mar 2016 02:16 |
| URI: | http://repository.maranatha.edu/id/eprint/19485 |
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