SKRIPSI AKS
PENGARUH CORPORATE GOVERNANCE, SALES GROWTH, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK STUDI PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE TAHUN 2018-2022
ABSTRACT
This research uses a sample of property and real estate companies listed on
the IDX for the 2018-2022 period. The sampling technique used purposive sampling
technique with a total of 14 companies. This research method uses a quantitative
approach with statistical data analysis. The analysis technique uses panel data
regression analysis with the help of the Eviews 10 data processing application.
The research results can be concluded that the independent board of
commissioners variable has a positive effect on tax avoidance. Meanwhile, other
variables such as institutional ownership, managerial ownership, sales growth and
leverage have no effect on tax avoidance.
Keywords: tax avoidance, independent board of commissioners, institutional
ownership, managerial ownership, sales growth, and leverage.
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