SKRIPSI AKS

Pengaruh Direksi, Dewan Komisaris Independen, Komite Audit, dan Gender Diversity Terhadap Penghindaran Pajak

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ABSTRACT

Tax avoidance in this study is shown by an effective tax ratio, a low effective
tax ratio indicates that tax avoidance carried out by companies is also low. This
research examines companies in the construction & real estatee sector and the
energy sector listed on the Indonesia Stock Exchange in 2018-2020. The existence
of this research was influenced by the board of directors, independent board of
commissioners, audit committee, and gender diversity.
The data used is secondary data from the company's annual financial
statements. The population in this study is all companies in the construction & real
estatee sector and the energy sector listed on the Indonesia Stock Exchange in 2018-
2020. The sampling technique is a purposive sampling technique obtained by a final
sample of 30 company samples. The analysis technique used is panel data
regression analysis using eViews 10.
The results showed that the board of directors, independent board of
commissioners and audit committee had no effect on tax avoidance. Meanwhile,
gender diversity negatively affects tax avoidance. This shows that the presence of
female direktors in the company can minimize tax avoidance.

Keywords: tax avoidance, directors, independent board of commissioners, audit
committee, and gender diversity.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 IND p 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 104 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

Indah Puji Astuti

Versi lain/terkait

Lampiran Berkas

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