This study aims to examine the effect of of corporate governance consisting of boards of director... more This study aims to examine the effect of of corporate governance consisting of boards of directors, independent commissioners, audit committees, institutional ownership, managerial ownership of tax avoidance.The population used in this study is a manufacturing company and mining company listed on the Indonesia Stock Exchange during 2011-2016 in a row. While data used in this research is secondary data and sample selection by using purposive sampling method. There are 672 samples in manufacturing and 162 samples in mining company that meet the criteria as the research sample. The method of analysis used to test the hypothesis in this study using panel data regression analysis.The results in manufacturing company showed that the board of directors had a positive effect and audit committee had a negative effect on tax avoidance. However, independent commissioner variables, institutional ownership and managerial ownership have no effect on tax avoidance. The result in mining company sho...
ABSTRAK Tugas akhir ini bertujuan untuk menganalisis pengaruh corporate governance terhadap tax a... more ABSTRAK Tugas akhir ini bertujuan untuk menganalisis pengaruh corporate governance terhadap tax avoidance pada perusahaan yang listing di Bursa Efek Indonesia (BEI). Variabel independen yang digunakan dalam penelitian ini adalah corporate governance yang diukur dengan menggunakan jumlah dewan direksi, persentase komisaris independen, proporsi kepemilikan manajerial, proporsi kepemilikan institusional, serta jumlah komite audit. Variabel dependen yang digunakan dalam penelitian ini adalah tax avoidance yang diukur dengan menggunakan book tax difference (BTD). Sampel dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2011-2016. Data dikumpulkan dengan metode purposive sampling. Berdasarkan kriteria yang ditentukan maka terpilih 27 perusahaan sebagai sampel dalam penelitian ini. Metode analisis yang digunakan adalah regresi data panel dan pengolahan data menggunakan E-Views versi 9 SV. Berdasarkan hasil pengujian disimpu...
− This study aims to examine the effect of of corporate governance consisting of boards of direct... more − This study aims to examine the effect of of corporate governance consisting of boards of directors, independent commissioners, audit committees, institutional ownership, managerial ownership of tax avoidance. The population used in this study is mining company listed on the Indonesia Stock Exchange during 2011-2016. While data used in this research is secondary data and sample selection by using purposive sampling method. There are 162 samples in mining company that meet the criteria as the research sample. The method of analysis used to test the hypothesis in this study using panel data regression analysis using E-Views. The result showed that only independent commissioner variables had positive effect on tax avoidance. Meanwhile the others variables have no effect on tax avoidance.
This study aims to examine the effect of of corporate governance consisting of boards of director... more This study aims to examine the effect of of corporate governance consisting of boards of directors, independent commissioners, audit committees, institutional ownership, managerial ownership of tax avoidance.The population used in this study is a manufacturing company and mining company listed on the Indonesia Stock Exchange during 2011-2016 in a row. While data used in this research is secondary data and sample selection by using purposive sampling method. There are 672 samples in manufacturing and 162 samples in mining company that meet the criteria as the research sample. The method of analysis used to test the hypothesis in this study using panel data regression analysis.The results in manufacturing company showed that the board of directors had a positive effect and audit committee had a negative effect on tax avoidance. However, independent commissioner variables, institutional ownership and managerial ownership have no effect on tax avoidance. The result in mining company sho...
ABSTRAK Tugas akhir ini bertujuan untuk menganalisis pengaruh corporate governance terhadap tax a... more ABSTRAK Tugas akhir ini bertujuan untuk menganalisis pengaruh corporate governance terhadap tax avoidance pada perusahaan yang listing di Bursa Efek Indonesia (BEI). Variabel independen yang digunakan dalam penelitian ini adalah corporate governance yang diukur dengan menggunakan jumlah dewan direksi, persentase komisaris independen, proporsi kepemilikan manajerial, proporsi kepemilikan institusional, serta jumlah komite audit. Variabel dependen yang digunakan dalam penelitian ini adalah tax avoidance yang diukur dengan menggunakan book tax difference (BTD). Sampel dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2011-2016. Data dikumpulkan dengan metode purposive sampling. Berdasarkan kriteria yang ditentukan maka terpilih 27 perusahaan sebagai sampel dalam penelitian ini. Metode analisis yang digunakan adalah regresi data panel dan pengolahan data menggunakan E-Views versi 9 SV. Berdasarkan hasil pengujian disimpu...
− This study aims to examine the effect of of corporate governance consisting of boards of direct... more − This study aims to examine the effect of of corporate governance consisting of boards of directors, independent commissioners, audit committees, institutional ownership, managerial ownership of tax avoidance. The population used in this study is mining company listed on the Indonesia Stock Exchange during 2011-2016. While data used in this research is secondary data and sample selection by using purposive sampling method. There are 162 samples in mining company that meet the criteria as the research sample. The method of analysis used to test the hypothesis in this study using panel data regression analysis using E-Views. The result showed that only independent commissioner variables had positive effect on tax avoidance. Meanwhile the others variables have no effect on tax avoidance.
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