Pengaruh Kepemilikan Institusional,Komisaris Independen, Komite Audit, Kualitas Audit, Kepemilikan Manajerial, dan Ukuran Perusahaan, Dan Leverage Terhadap Tax Avoidance

Hutami Puspita Sari, Septiana and , Drs. Suyatmin Waskito Adi, M.Si (2023) Pengaruh Kepemilikan Institusional,Komisaris Independen, Komite Audit, Kualitas Audit, Kepemilikan Manajerial, dan Ukuran Perusahaan, Dan Leverage Terhadap Tax Avoidance. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Tax Avoidance is an effort in taxation that is carried out legally by exploiting some of the loopholes contained in existing tax regulations to avoid paying taxes or conducting transactions that have no purpose other than to avoid taxes. This study aims to analyze whether there is an influence of corporate governance, company size, and leverage on tax avoidance in manufacturing companies on the IDX for the 2017-2019 period. The population in this study amounted to 188 companies. The sampling technique used was a purposive sampling method and 564 companies were obtained as research samples during three years of observation (2017-2019). Multiple linear regression analysis was used as data analysis. The results of this study indicate that institutional ownership and leverage affect tax avoidance. Independent commissioners, audit committees, audit quality, managerial ownership, and firm size have no effect on tax avoidance.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Tax Avoidance, Institutional Ownership, Independent Commissioners, Audit Committees, Audit Quality, Managerial Ownership, Firm Size, and Leverage
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: SEPTIANA HUTAMI PUSPITA SARI
Date Deposited: 21 Nov 2023 06:38
Last Modified: 21 Nov 2023 06:38
URI: http://eprints.ums.ac.id/id/eprint/118755

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