Pengaruh Corporate Governance Terhadap Tax Avoidance - PENDIDIKAN CPNS

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Pengaruh Corporate Governance Terhadap Tax Avoidance

Pengaruh Corporate Governance Terhadap Tax Avoidance. The results also show that tax avoidance is not influenced by the audit committee and audit quality. “pengaruh pengungkapan corporate social responsibility dan corporate governance terhadap tax avoidance”.

Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi from journal.stieputrabangsa.ac.id

Corporate governance diproksikan dengan komite audit dan kualitas audit yang berpengaruh terhadap tax avoidance. Profitabilitas merupakan salah satu pengukuran bagi kinerja suatu perusahaan. Pengaruh tax avoidance, corporate governance dan dividend payout ratio terhadap kinerja perusahaan dengan strategi bisnis sebagai variabel moderasi the main p urpose of this research is to analyze the effect of tax avoidance, corporate governance and dividend payout ratio , with business strategy (as described in typology of miles and snow) as moderating variable , on.

The dependent variable which is tax avoidance is adjusted to the tax avoidance prediction model by cash effective tax rate (cetr).


The results also show that tax avoidance is not influenced by the audit committee and audit quality. Tax avoidance is an effort to minimize the tax burden that is still in the realm of tax law. The results of this study show that the elements of corporate governance that consist ofaudit quality and audit committee significantly influence the activity of tax avoidance as measuredusing proxy book tax gap.

Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance dan ukuran perusahaan terhadap tax avoidance.


Pajak merupakan sumber pendapatan negara terbesar di indonesia. This research is to find out about the influence of corporate governance, profitability and cost of debt totax avoidance. Tax avoidance is effort to minimize the tax burden are still in the realm of tax law.the purpose of this study was to determine the influence of.

Elemen dari corporate governance berisi proporsi dewan, kualitas audit, dan


The aim of this study was to examine the effect of profitability and good corporate governance toward tax avoidance. Independent variable which is corporate governance which includes independent. This study aims to examine the effect of of corporate governance consisting of boards of directors, independent commissioners, audit committees, institutional ownership, managerial ownership of tax avoidance.the population used in this study is a manufacturing company and mining company listed on the indonesia stock exchange during.

Pengaruh tax avoidance, corporate governance dan dividend payout ratio terhadap kinerja perusahaan dengan strategi bisnis sebagai variabel moderasi the main p urpose of this research is to analyze the effect of tax avoidance, corporate governance and dividend payout ratio , with business strategy (as described in typology of miles and snow) as moderating variable , on.


Pengaruh corporate gorvenance islam terhadap tax avoidance the purpose of the study was to investigate the effect of islamic corporate governance on tax avoidance of sharia banking in indonesia. The board of directors has a positive effect on tax avoidance and institutional ownership has a negative effect on the value of the company. These results suggest that corporate governance tends to decrease extremely high levels of tax avoidance and increase extremely low levels of tax avoidance, which.

The results of profitability studies proxied with return on assets show that profitability affects tax avoidance.


Skripsi thesis, universitas pembangunan nasional veteran jakarta. This study aimed to examine the influence of corporate governance and leverage on tax avoidance. The data that used in this study is scendary data derived from annual financial statements and good corporate governance report of sharia banking in indonesia during 2013.

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