PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE)
| Main Author: | Maryam, Ady |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/38195/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/38195/2/BAB%20I.pdf http://eprints.umm.ac.id/38195/3/BAB%20II.pdf http://eprints.umm.ac.id/38195/4/BAB%20III.pdf http://eprints.umm.ac.id/38195/5/BAB%20IV.pdf http://eprints.umm.ac.id/38195/6/BAB%20V.pdf http://eprints.umm.ac.id/38195/7/LAMPIRAN.pdf http://eprints.umm.ac.id/38195/ |
Daftar Isi:
- The aim of this research is to find out the influence of good corporate governance and profitability to tax avoidance. Good corporate governance is proxied with CGPI scores, profitability is proxied with return on assets (ROA) and tax avoidance proxied by cash effective tax rate (CETR). The research sample consist of 13 companies that were included in CGPI ranking in 2016 and these companies have been selected by purposive sampling. The data analysis in this research use partial last square analysis (PLS). The results of the research show that, good corporate governance and profitability give negative significant influence to the tax avoidance. This shows the higher corporate good corporate governance, the tax avoidance of companies will decrease, and the higher profitability of the company, the tax avoidance of companies will decrease further.