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Pengaruh Kepemilikan Saham Asing, Kualitas Informasi Internal Dan Publisitas Chief Executive Officer Terhadap Penghindaran Pajak

The purpose of this study was to examine and analyze the influence of foreign ownership, quality of internal information, and CEO publicity on tax avoidance and the interaction of independent commissioners and audit committees on foreign ownership, quality internal information, and CEO publicity on tax avoidance.
The population in this study are manufacturing companies in the Indonesia Stock Exchange for the period 2016-2018. Samples were determined by purposive sampling method and obtained by 64 companies. The type of data used is secondary data obtained from www.idx.co.id or the company's website. Data analysis was performed by multiple linear regression analysis.
From the results of tests conducted, foreign share ownership, the quality of internal information, and CEO publicity have a significant influence on tax avoidance. The moderating variable regression test results showed that the interaction between foreign share ownership and independent commissioners had no effect on tax avoidance, the interaction between internal information quality and independent commissioners had no effect on tax avoidance, the interaction between CEO publicity and independent commissioners had an effect on tax avoidance. The interaction between foreign share ownership and the audit committee has no effect on tax avoidance. The interaction between the quality of internal information and the audit committee has no effect on tax avoidance. The interaction between CEO publicity and the audit committee has no effect on tax avoidance.
Keywords: foreign share ownership, internal information quality, CEO publicity, independent commissioner, audit committee and tax avoidance

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 219 (0060)
10 07. 219 (0060)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 219 (0060)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xii, 153 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 219 (0060)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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