Tandisalla, Anggayana (1051272) (2016) Pengaruh Corporate Governance terhadap Tax Avoidance. Undergraduate thesis, Universitas Kristen Maranatha.
|
Text
1051272_Abstract_TOC.pdf - Accepted Version Download (138Kb) | Preview |
|
![[img]](http://repository.maranatha.edu/style/images/fileicons/text.png) |
Text
1051272_Appendices.pdf - Accepted Version Restricted to Repository staff only Download (292Kb) |
|
|
Text
1051272_Chapter1.pdf - Accepted Version Download (238Kb) | Preview |
|
|
Text
1051272_Chapter2.pdf - Accepted Version Restricted to Repository staff only Download (311Kb) |
|
|
Text
1051272_Chapter3.pdf - Accepted Version Restricted to Repository staff only Download (383Kb) |
|
|
Text
1051272_Chapter4.pdf - Accepted Version Restricted to Repository staff only Download (249Kb) |
|
|
Text
1051272_Conclusion.pdf - Accepted Version Download (121Kb) | Preview |
|
|
Text
1051272_Cover.pdf - Accepted Version Restricted to Repository staff only Download (610Kb) |
|
|
Text
1051272_References.pdf - Accepted Version Download (231Kb) | Preview |
Abstract
Penelitian ini bertujuan untuk menguji pengaruh corporate governance tehadap tax avoidance. Corporate governance dalam penelitian ini diproksikan dengan ukuran dewan komisaris, persentase komisaris independen, kompensasi dewan komisaris dan direksi, serta persentase komite audit. Tax avoidance diproksikan dengan cash effective tax rates (CETR). Sampel dalam penelitian ini adalah 32 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2014 yang dipilih dengan menggunakan metode purposive sampling. Metode analisis data pada penelitian ini menggunakan metode regresi berganda. Hasil penelitian menunjukkan ukuran dewan komisaris, kompensasi dewan komisaris dan direksi, serta persentase komite audit memiliki pengaruh terhadap tax avoidance. Sedangkan persentase komisaris independen tidak memiliki pengaruh terhadap tax avoidance.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | tax avoidance, corporate governance, dewan komisaris, komisaris independen, kompensasi dewan komisaris dan direksi, komite audit |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 22 Mar 2016 02:23 |
| Last Modified: | 22 Mar 2016 02:23 |
| URI: | http://repository.maranatha.edu/id/eprint/19486 |
Actions (login required)
 |
View Item |
