CD Tesis

Pengaruh Related Party Transaction Dan Earnings Management Terhadap Tax Avoidance Dengan Variabel Moderasi Good Corporate Governance

---

Tax avoidance is a legal tax reduction effort carried out by optimally
utilizing the provisions in the field of taxation, such as exemptions and deductions
that are allowed as well as benefits that have not been regulated and the
weaknesses that exist in the applicable tax regulations. This study aims to
determine related party transactions and earnings management on tax avoidance
with good corporate governance as moderation in mining companies listed on the
Indonesia Stock Exchange (IDX) in 2016-2020. The number of samples in this
study were 14 mining companies. This study uses secondary data obtained
through the company's financial statements. Data analysis using SEM-PLS
(Partial Least Square).
The results show that related party transactions have an effect on tax
avoidance, and earnings management has an effect on tax avoidance. Another
result of this study is that good corporate governance is able to moderate the
effect of related party transactions and earnings management on tax avoidance.
Keywords : Related party transcation, earnings management, good corporate
governance, tax avoidance

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

10 07 221 (0025)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2021

Deskripsi Fisik

xii, 127 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

10 07 221 (0025)

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar