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PENGARUH KEPEMILIKAN ASING, CORPORATE SOCIAL RESPONSIBILITY, DAN KARAKTERISTIK AUDIT TERHADAP PENGHINDARAN PAJAK

ABSTRACT This study aims to determine the effect of foreign ownership, corporate social responsibility, and audit characteristics consisting of audit tenure, audit fees, and auditor industry specialization on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The data in this study used secondary data by using data collection techniques in the form of documentation methods. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample in this study were 21 companies, namely as many as 105 research data. The sampling technique in this study used a purposive sampling technique. The data analysis method used in this study is a quantitative analysis technique with panel data regression analysis.. Based on the analysis of the data used, it shows that the foreign ownership and auditor's industry specialization variable has a negative effect on tax avoidance. The audit fee variable shows a positive effect on tax avoidance. Meanwhile, corporate social responsibility and audit tenure have no significant effect on tax avoidance. Keywords: Foreign Ownership, Corporate Social Responsibility, Audit Characteristics, Tax Avoidance

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Judul Seri
-
No. Panggil
2X6.2 LIA p 23
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 92 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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