PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2014-2015)

Pradasari, Leni (2017) PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2014-2015). Other thesis, Universitas Sebelas Maret.

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    Abstract

    This primary objective of this study is to determine the impact of corporate governance as measured by compensation for the Boards of Commisioners and Directors and institutional investor and we also explore the impact of profitability and firm size expertise on tax avoidance by Indonesian companies listed on IDX. This study find using purposive sampling technique that generates the data 124 manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2014-2015. This study uses data analysis and multiple regression analysis of the elements of corporate governance, profitability, firm size and tax avoidance. Based on the test results of multiple regression analysis showed corporate governance is measured using a compensation for the Boards of Commissioners and Directors has positive impact on tax avoidance. Corporate governance is measured using institutional investor has no impact on tax avoidance. Profitability has negative impact on tax avoidance. Firm size has positive impact on tax avoidance. The effect of independent variables (compensation for the Boards of Commissioners and Directors, institutional investor, profitability, and firm size) on the dependent variable (tax avoidance) can only explain by 66,8%. Keywords: Compensation for the Boards of Commissioners and Directors, Institutional Investor, Profitability, Firm Size, Tax Avoidance

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
    Depositing User: Cantya Dyana Larasati
    Date Deposited: 08 Dec 2017 17:37
    Last Modified: 08 Dec 2017 17:37
    URI: https://eprints.uns.ac.id/id/eprint/36740

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