Pengaruh Good Corporate Governance terhadap Tax Avoidance

Fenny, Fenny (1351018) (2017) Pengaruh Good Corporate Governance terhadap Tax Avoidance. Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Penelitian ini bertujuan untuk menguji secara empiris: (1) pengaruh kepemilikan institusional terhadap tax avoidance, (2) pengaruh presentase komisaris independen terhadap tax avoidance, (3) pengaruh jumlah komite audit terhadap tax avoidance. Populasi dalam penelitian ini adalah perusahaan publik yang terdaftar di Bursa efek Indonesia dengan sampel perusahaan manufaktur. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling.Hasil penelitian menunjukkan bahwa: (1) terdapat pengaruh kepemilikan institusional terhadap tax avoidance, (2) tidak terdapat pengaruh komisaris independen terhadap tax avoidance, (3) terdapat pengaruh komite audit terhadap tax avoidance.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: kepemilikan institusional, komisaris independen, komite audit, tax avoidance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 21 Mar 2017 03:07
Last Modified: 21 Mar 2017 03:07
URI: http://repository.maranatha.edu/id/eprint/22070

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