SKRIPSI AKS
Tax avoidance ditinjau dari good corporate governance
ABSTRACT
The aim of this research to provide information about the influence of good
corporate governance (audit commite, audit quality, and institutional ownership) to
Tax Avoidance. This research located at sector companies consumer non cyclicals
who registered bursa efek indonmesia (BEI) on periode 2019 2020
This research by using secondary data who used company annual report.
The technical sample used to purposive sampling with totals sample 138. This
methode of this research are quantitative with panel data regression analysis
processed using the eviews 10 program.
The result of this research show that audit committes have no effct on Tax
Avoidance and institutional owndership has a negative effect on Tax Avoidance.
Keywords : Tax Avoidance, good corporate governance (audit commite, audit
quality, and institutional ownership)
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