Image of Pengaruh Corporate Governance, Karakter Eksekutif, Ukuran Perusahaan, Dan Leverage Terhadap Penghindaran Pajak (Tax Avoidance) (Studi Empiris Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2012-2016)
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Pengaruh Corporate Governance, Karakter Eksekutif, Ukuran Perusahaan, Dan Leverage Terhadap Penghindaran Pajak (Tax Avoidance) (Studi Empiris Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2012-2016)

This study aims to examine the effect of corporate governance which is proxied with institusional ownership, quality audit, independent commisaries, and commite audite, excecutive characters, firm size, and leverage on the extent of tax avoidance with proxy book tax gap. The population in this study is the Registered Minning companies in Indonesia Stock Exchange in 2012 until 2016. The sample was determined by the purposive sampling method and obtain 30 companies. Type of data used was secondary data obtained from www.idx.co.id or corporate websites. The method of analysis used is multiple regression analysis. The results of study show that institusional ownership has significant effect on tax avoidance, where the significant value are 0,026

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0224)
02 03. 119 (0224)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 119 (0224)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
xv, 52 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 119 (0224)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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