PENGARUH CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sektor Keuangan Yang Terdaftar Di BEI)
| Main Author: | Afilia, Dessy Nora |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/46597/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/46597/2/BAB%20I.pdf http://eprints.umm.ac.id/46597/3/BAB%20II.pdf http://eprints.umm.ac.id/46597/4/BAB%20III.pdf http://eprints.umm.ac.id/46597/5/BAB%20IV.pdf http://eprints.umm.ac.id/46597/6/BAB%20V.pdf http://eprints.umm.ac.id/46597/7/LAMPIRAN.pdf http://eprints.umm.ac.id/46597/ |
Daftar Isi:
- The aim of this study is to examine and determine the effect of corporate governance and leverage on tax avoidance in Financial Sector Companies listed on the IDX. In this study, corporate governance looks at the scores on the CGPI ranking (Corporate Governance Perception Index), leverage uses the DER (Debt to Equity Ratio) ratio, and tax avoidance using ETR (Effective Tax Rate). The company used in this study is a financial sector company listed on the IDX in 2017. The number of samples obtained is 38 financial sector companies with sample selection using the purposive sampling method. The stages of data analysis in this study are test data quality in the form of the outer model test and inner model test and hypothesis test. The results of this study indicate that corporate governance and leverage negatively affect tax avoidance. This shows that the higher the score of corporate governance and leverage ratio, the lower the tax avoidance in a company.