Pengaruh Corporate Governance terhadap Tax Avoidance

Annisa, Nuralifmida Ayu and Kurniasih, Lulus (2012) Pengaruh Corporate Governance terhadap Tax Avoidance. Jurnal Akuntansi & Auditing, 8 (2). pp. 95-189.

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    This study aims to find oat how the influence of the corporate governance of tan: avoidance activity in companies listed on Indonesia Stock Exchange in 2003. fire samples are publicy traded company iisted on the Indonesia Stock Exchange in 2006‘ as many as 200 companies. Tiiis staajz ases data anatfysis and regression anabisis oftize eiements of corporate governance and tax avoidance. The resaits of this stttdv sizovv that the eiements of corporate governance that consist of aadit aaaiity and aadit committee signy’t'cantt'y inflaence the activity oftar avoidance as measared asing proxy book tax gap. Other resaits show that the tax avoidance activity as measared vvitit proxy book tar gap are not aflected significantiy by institationai o1vnei'.sittp and board of comntissioners. Limitation oftnis staajt is not to ase eaciz ijrpe of indastries as contra! variaoie so can 't identyfv the direct ejfect from type of indastty on tax avoidance. Another iimitation of'tia's stttojz is ase corporate governance ’s proigv separateiy_ so it can't captare tire flair’ effect of corporate governance. Keywords.‘ corporate governance, ownersnio stractare, ooard ofcon-tmissioners. aadit committee, tax avoidance, oook tar gap.

    Item Type: Article
    Subjects: J Political Science > JS Local government Municipal government
    Divisions: Lembaga Penelitian dan Pengabdian Kepada Masyarakat - LPPM
    Depositing User: Arissa Aprilia Nurcahyani
    Date Deposited: 10 May 2014 19:00
    Last Modified: 10 May 2014 19:00

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