PURNAMA, ADHINDA GHINNA (2020) PENGARUH TATA KELOLA PERUSAHAN DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK (KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BURSA EFEK INDONESIA). S1 thesis, STIE 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) |
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| Uncontrolled Keywords: | corporate governance; capital intensity; tax avoidance |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Sparta Sparta |
| Date Deposited: | 21 Mar 2022 13:43 |
| Last Modified: | 07 Apr 2022 05:50 |
| URI: | http://repository.ibs.ac.id/id/eprint/4708 |
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