CD-ROM
Pengaruh Profitabilitas, Leverage, dan Good Corporate Governance terhadap Tax Avoidance (Studi Empiris pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2019) (CD + Cetak)
The purpose of this study was to determine the effect of profitability, leverage and corporate governance on tax avoidance on the Indonesia Stock Exchange period 2017-2019. This population is a Food and Baverages company on the Indonesia Stock Exchange in 2017-2019. The method of determining the sample with a purposive sampling method, with some predetermined criteria, the number of samples is as many as 12 companies. The method of analysis of this study uses multiple regression.
The results of this study indicate that profitability has a significant negative effect on tax avoidance, leverage has a significant positive effect on tax avoidance, while independent commissioners have no significant effect on tax avoidance.
Keywords: Profitability, Leverage, Good Corporate Governance, Tax Avoidance
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