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Pengaruh Corporate Governance terhadap Tax Avoidance (Studi Kasus pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020-2022)

ABSTRACT

This study aims to determine the effect of corporate governance proxied by
institutional ownership, independent board of commissioners, audit committee, and
audit quality on tax avoidance in property & real estate companies listed on the
Indonesia Stock Exchange in 2020-2022. The data used is secondary data in the
form of financial reports and company annual reports.
The population in this study were all companies from the property & real estate
sector listed on the Indonesia Stock Exchange in 2020-2022. The sample selection
technique used in this study was purposive sampling technique so that the final
sample of 17 companies was obtained. The analysis technique used is panel data
regression analysis using the SPSS 22 program.
The results obtained show that institutional ownership and audit quality have a
negative influence on tax avoidance, the audit committee has a positive influence
on tax avoidance, and the independent board of commissioners has no effect on tax
avoidance.
Keywords: corporate governance, tax avoidance, institutional ownership,
independent board of commissioners, audit committee, audit quality.

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 ROS p 24
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 95 Halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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