PENGARUH CORPORATE GOVERNANCE, LEVERAGE DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016)
| Main Author: | AZ-ZAHRA, FATIMAH |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/1878/1/PENGARUH%20CORPORATE%20GOVERNANCE%2C%20LEVERAGE%20DAN%20KONEKSI%20POLITIK%20TERHADAP%20TAX%20AVOIDANCE%20%28Studi%20Empiris%20pada%20Perusahaan%20Manufaktur%20yang%20.PDF https://eprints.untirta.ac.id/1878/ |
Daftar Isi:
- Differences in interests between the government and the company make the company do tax planning by choosing to do tax avoidance. This study aims to analyze the influence of corporate governance, leverage and political connections toward tax avoidance. Corporate governance is proxied by the presence of independent commissioners and audit committees, while leverage is measured by debt to equity ratio (DER), and political connections use dummy variables then tax avoidance is proxied by cash ETR. The sample in this study were 196 companies with manufacturing company objects listed on the Indonesia Stock Exchange during 2014-2016. Data analysis uses multiple regression. Based on the test results showed that independent commissioners and political connections have no effect on tax avoidance, audit committee and debt to equity ratio (DER) affect tax avoidance.