SKRIPSI AKS

PENGARUH PROFITABILITAS, LEVERAGE, DAN CORPORATE GOVERNANCE TERHADAP TAX PLANNING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2019

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ABSTRACT

This study aims to analyze the effect of leverage profitability and
corporate governance which includes institutional ownership, managerial
ownership, audit committee and independent commissioners on tax planning.
Study in the companies listed in Bursa Efek Indonesia (BEI) for the year 2015-
2019.
This study used secondary data from company’s annual report. The
sampling technique used purposive sampling, obtained many as 60 data samples.
The research method is quantitative research method by using data analysis
technique that panel regression analysis while for data processing using Eviews
10.
analysis show that independent commissioner has a positive effect on tax
planning. Variable Profitability has a negative effect on tax planning. While
leverage, institutional ownership, managerial ownership and audit committee has
no effect on tax planning.
Keywords: Tax Planning, Profitability, Leverage, Corporate Governance.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 IKH p 22

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2022

Deskripsi Fisik

21 cm, 129 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

IKHSAN EDI SAPUTRA

Versi lain/terkait

Lampiran Berkas

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