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Pengaruh Good Corporate Governance Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Pertanian Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2013 - 2015)

The purpose of this research is to investigate the influence of good corporate governance toward the activity of tax avoidance at agriculture companies which are registered in Indosesia Stock Exchange (BEI) in 2013-2015. The populations of this research are companies registered in Bursa Efek Indonesia (BEI) in 2013-2015. The samples were chosen by employing purposive sampling method. The criteria of being the samples for this research is the companies should not get any economic losses and are officially registered during the period of the research. There were 15 companies wich met those criteria, thus 45 samples were obtained to be involved in this research. This study utilized doubled linear analysis by using SPSS 24.0. The result of this research showed that good corporate governance proxy which is managerial ownership significantly influenced the tax avoidance which was proxied with the Effective Tax Rate (ETR) with the value of the significance was 0,009. It also showed that the independent board of commissioners significantly influenced the activity of tax avoidance which was proxied with the effective tax rate (ETR) in which the value of the significance was 0,016. In addition, the result of this research also demonstrated that the activity of tax avoidance which was proxied by the effective tax rate (ETR) was not significantly influenced by the audit quality which the value of the significance was 0,084 and it was also not influenced by the audit committee with the value of the significance was 0,588.
Key words: managerial ownership, independent commissioner, audit quality, audit committee, good corporate governance, Effective Tax Rate (ETR

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0239)
02 03. 117 (0239)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0239)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI.,
Deskripsi Fisik
xi, 93 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0239)
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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