Image of Analisis Faktor-Faktor Yang Mempengaruhi Tax Avoidance Dengan Corporate Governance Sebagai Variabel Moderasi (Study Pada Perusahaan Multinasional Sektor Pertambangan Yang Terdaftar Di Bei Tahun 2016-2018)
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Analisis Faktor-Faktor Yang Mempengaruhi Tax Avoidance Dengan Corporate Governance Sebagai Variabel Moderasi (Study Pada Perusahaan Multinasional Sektor Pertambangan Yang Terdaftar Di Bei Tahun 2016-2018)

This study aims to examine and analyze the effect of Profitability, Leverage, audit quality, and corporate governance on tax avoidance. The research population is International mining companies listed on the Indonesia Stock Exchange for the period 2016 to 2018, number 15 samples. The sampling technique uses purposive sampling method by taking a predetermined sample based on certain criteria. Data analysis was performed with multiple linear regression models and moderation regression analysis with the help of SPSS version 22.0 software. The results showed that Profitability had a significant effect on tax avoidanc, Leverage and audit quality showed no effect on tax avoidance and The regression test results of moderating variables indicate that Corporate Governance can not moderate variables on Tax Avoidance.
Key words : Tax avoidance, Profitability, leverage, Audit quality, corporate governance

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 220 (0075)
10 07. 220 (0075)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 220 (0075)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xiii, 124 hlm,; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
10 07. 220 (0075)
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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