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Pengaruh corporate governance terhadap penghindaran pajak

Deris, Michelle (2021) Pengaruh corporate governance terhadap penghindaran pajak. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji corporate governance terhadap tindakan penghindaran pajak secara empiris. Corporate governance diukur dengan menggunakan kualitas komite audit, kualitas audit dan independensi dewan komisaris. Tindakan penghindaran pajak diukur dengan menggunakan cash effective tax rate. Data yang digunakan pada penelitian ini merupakan data sekunder yang perusahaannya terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2019 sebagai populasi. Sampel penelitian ini sebanyak 153 dengan 51 perusahaan sektor industri capital goods, commercial and professional service, dan transportation. Hasil penelitian ini menunjukkan bahwa kualitas komite audit, kualitas audit dan independensi dewan komisaris tidak berpengaruh terhadap penghindaran pajak.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Deris, Michelle
NIM01012170066
michelle15deris@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Contributor
Soetardjo, Mulyadi Noto
NIDN0319116301
mulyadi.soetardjo@gmail.com
Uncontrolled Keywords: kualitas komite audit; kualitas audit; dewan komisaris independen; penghindaran pajak
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: Users 3575 not found.
Date Deposited: 22 Feb 2021 16:07
Last Modified: 22 Feb 2021 16:07
URI: http://repository.uph.edu/id/eprint/22472

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