PENGARUH TATA KELOLA PERUSAHAN DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK (KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BURSA EFEK INDONESIA)

Purnama, Adhinda Ghina and sparta, sparta (2020) PENGARUH TATA KELOLA PERUSAHAN DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK (KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BURSA EFEK INDONESIA). S1 thesis, Program S-1 Akuntansi Indonesia Banking School.

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Abstract

This research aims to examine the relationship of corporate governance and capital intensity on tax avoidance. This research focuses on manufacture companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. Determination the number of samples using purposive sampling method, in order to obtain a sample of 35 manufacture companies. The analytical method used is panel data regression with fixed effect model (FEM). The results of this study indicate that the proportion of the board commissioners has a positive effect on tax avoidance, capital intensity has no effect on tax avoidance, and institutional ownership has a negative effect on tax avoidance.

Item Type: Thesis (S1)
Uncontrolled Keywords: corporate governance; capital intensity; tax avoidance
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Dr. Sparta Sparta
Date Deposited: 01 Nov 2020 05:24
Last Modified: 16 Dec 2020 23:37
URI: http://repository.ibs.ac.id/id/eprint/1651

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