SKRIPSI AKS

PERAN DIREKSI TERHADAP PENGHINDARAN PAJAK (Studi Kasus Terhadap Perusahaan Sektor Energi yang Terdaftar BEI 2019-2021)

---

ABSTRACT

The purpose of this study was to determine the effect of: 1) The size of the board of
directors on tax avoidance, 2) The educational background of the board of directors
on tax avoidance, 3) The age of the board of directors members on tax avoidance,
4) Gender diversity on tax avoidance. The population in this study is the energy
sector companies on the IDX tataling 61 with years of observation. The sampling
technique in this study used a purposive sampling method. The samples taken in
this study were 183 companies. The data analysis technique uses the classical
assumption test, descriptive and multiplr linear regression analysis with the help of
the eviews application version 10. The results of the study 10 The size of the board
of directors has no effect on tax avoidance, 2) The educational background of the
board of directors has a significant positive effect on tax avoidance, 3) The age of
the board of directors members has a significant positive effect on tax avoidance,
4) Gender diversity has no effect on tax avoidance.
Keyword: Borad of Directors Size, educational background of the board of
directors, Age of Board of Directors, Gender Diversity

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

-

No. Panggil

2X6.2 DAV p 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 98 halaman

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2X6.2

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

-

Pernyataan Tanggungjawab

David Budianto

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar