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Pengaruh Profitabilitas dan Good Corporate Governance terhadap Penghindaran Pajak (Studi pada Perusahaan Jasa Sub Sektor Telekomunikasi yang Terdaftar di BEI Tahun 2013-2018 (CD + Cetak)

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This study aims to examine the effect of profitability and good corporate governance on tax avoidance by focusing on telecommunications services sub-sector companies listed on the Indonesia Stock Exchange in the period 2013-2018. The number of samples in this study used 5 telecommunications sub-sector service companies that were consistently listed on the Indonesia Stock Exchange in the period 2013 - 2018 using secondary data. The sampling technique uses purposive sampling method with a total of 30 data observations. The analytical tool used in this study is multiple linear regression analysis and is processed using SPSS at a significant level of 5% or 0.05. The test results show that return on assets as a proxy of profitability has a positive effect on tax avoidance. The proportion of independent commissioners and audit quality also shows a positive effect on tax avoidance. Whereas institutional ownership and audit committees show a negative influence on tax avoidance.

Keywords: profitability, corporate governance, tax avoidance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

062 AKT2020 PUT p

Penerbit

Malang : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UNMER Malang., 2020

Deskripsi Fisik

PDF, 1.185 KB

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

062 AKT 2020

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

CORPORATE GOVERNANCE
PROFITABILITY
Tax Avoidance

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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