CD Skripsi

Pengaruh Profitabilitas, Der, Komisaris Independen Dan Kepemilikan Institusional Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018)

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Yohannes Ferdiansyah Silaban
This study aims to empirically examine and analyze the effect of profitability, der, independent
commissioners and institutional ownership on tax avoidance. The population of this study were
all companies in the consumer goods industry listed on the Indonesia Stock Exchange in 2016-
2018. The sample of this research is the consumer goods industry sector companies listed on the
Indonesia Stock Exchange in 2016-2018 that meet criteria such as having audited financial
reports, not experiencing losses in the study period and having independent commissioners. The
data used are secondary data obtained from the Indonesia Stock Exchange with a total sample of
87 financial reports. The data analysis method used the classical assumption test, partial test,
descriptive statistical test and multiple regression analysis. The results showed that der had an
effect on tax avoidance. Meanwhile, profitability, independent commissioners and institutional
ownership had no effect on tax avoidance.
Keywords : profitability, der, independent commissioner, institutional ownership, tax
avoidance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0046)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi., 2021

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0046)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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