PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2017
| Main Author: | SULISTYO, GAGOT |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/51181/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/51181/2/BAB%20I.pdf http://eprints.umm.ac.id/51181/3/BAB%20II.pdf http://eprints.umm.ac.id/51181/4/BAB%20III.pdf http://eprints.umm.ac.id/51181/5/BAB%20IV.pdf http://eprints.umm.ac.id/51181/6/BAB%20V.pdf http://eprints.umm.ac.id/51181/7/LAMPIRAN.pdf http://eprints.umm.ac.id/51181/ |
Daftar Isi:
- This research is based on the rise of tax avoidance in Indonesia. The purpose of this study is to analyze the effect of good corporate governance and corporate social responsibility on tax avoidance. Good corporate governance mechanism is seen from institutional ownership, audit committee, and audit quality. Corporate social responsibility is seen from standard GRI-G4. Tax avoidance as measured by effective tax rates (ETR). The population of this research is manufacture companies listed on the Indonesia Stock Exchange in 2017. The results show that institutional ownership has a significant negative effect on tax avoidance. Meanwhile, an audit committee, audit quality, and corporate social responsibility do not influence on tax avoidance.