Pengaruh Good Corporate Governance Dan Capital Intensity Terhadap Indikasi Melakukan Tax Avoidance Pada Perusahaan Tambang Dan Kelapa Sawit Yang Listing Di Bursa Efek Indonesia Tahun 2012-2016

Alfiyanah, Dwi (2018) Pengaruh Good Corporate Governance Dan Capital Intensity Terhadap Indikasi Melakukan Tax Avoidance Pada Perusahaan Tambang Dan Kelapa Sawit Yang Listing Di Bursa Efek Indonesia Tahun 2012-2016. Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

Tax avoidance is a business that uses gray area. This research was conducted to analyze the influence of good corporate governance and capital intensity of the company against tax evasion. Samples were taken by purposive sampling technique and got 40 mining companies and palm oil companies listed in Indonesia Stock Exchange in 2012-2016. This sample was taken by purposive sampling technique and double linear regression analysis test. The result showed that board commissioners, the proportion of independent board, managerial ownership, institutional ownership and capital intensity have not significantly negatively effect. While audit committee has negatively effect. Audit quality has not positively effect. Meanwhile, concentrated ownership, public ownership, and foreign ownership have positive effect on tax avoidance. The research contributes that good corporate governance needs to be considered as an indicator in exposing the practice of tax avoidance especially on mining and palm oil companies in Indonesia.

Item Type: Thesis (Other)
Uncontrolled Keywords: penghindaran pajak , book tax gap ax avoidance , book tax gap , good corporate governance dan capital intensity . , good corporate gov ernance dan capital intensity .
Subjects: H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Agus Junaidi
Date Deposited: 14 Mar 2018 03:57
Last Modified: 14 Mar 2018 03:57
URI: http://erepository.uwks.ac.id/id/eprint/310

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