CORPORATE TAX AVOIDANCE: KONTRIBUSI MEKANISME CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN INDUSTRI MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018

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UEU » Journal » Akuntansi
Posted by [email protected] at 24/06/2021 12:55:04 • 497 Views

CORPORATE TAX AVOIDANCE: KONTRIBUSI MEKANISME CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN INDUSTRI MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018

Created by :
Ai Hendrani ( 0317077805 )
Dadan Ramdhani; Thika Febriani3; Sriyani

Subject:	CORPORATE TAX AVOIDANCE
Alt. Subject :	CORPORATE TAX AVOIDANCE
Keyword:	CORPORATE GOVERNANCE MECHANISMS CORPORATE SOCIAL RESPONSIBILITY CORPORATE TAX AVOIDANCE

Description:

The purpose of this study is to examine the effect of the corporate governance mechanism using indicators of institutional ownership, independent commissioners, audit committee and managerial ownership and corporate social responsibility on corporate tax avoidance, empirical studies on basic industrial companies and chemicals listed on the Indonesia Stock Exchange. in 2014-2018. The research method used is quantitative research methods. Determination of the sample in this study is by purposive sampling technique, in order to obtain a research sample of 30 companies with a total of 150 (30 x 5 years) observations that match the specified characteristics. The data analysis technique used in this study is multiple linear regression analysis. which is done using the help of IBM SPSS 23.0 software. The results of this study show that institutional ownership, audit committee and managerial ownership have a positive effect on corporate tax avoidance. Independent commissioners have no effect on corporate tax avoidance. And corporate social responsibility has a negative effect on corporate tax avoidance.

Date Create	:	24/06/2021
Type	:	Text
Format	:	pdf
Language	:	Indonesian
Identifier	:	UEU-Journal-11_1528
Collection ID	:	11_1528

Source :
STATERA: Jurnal Akuntansi dan Keuangan, Volume II, Nomor 2, Oktober 2020

Relation Collection:
Fakultas Ekonomi dan Bisnis

Coverage :
Civitas Akademika Universitas Esa Unggul

Rights :
@2021 Perpustakaan Universitas Esa Unggul

Publication URL :
https://digilib.esaunggul.ac.id/corporate-tax-avoidance-kontribusi-mekanisme-corporate-governance-dan-corporate-social-responsibility-pada-perusahaan-industri-manufaktur-sektor-industri-dasar-dan-kimia-yang-terdaftar-di-bursa-efek-indonesia-tahun-20142018-20464.html

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