Proboningrum, Rachma Cahyaning and , Drs.M.Abdul Aris,M.Si (2017) Pengaruh Penerapan Corporate Governance,Kepemilikan Keluarga, Leverage Dan Profitabilitas Terhadap Penghindaran Pajak(Studi pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2012-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
Tax avoidance is an attempt made by the taxpayer to reduce or eliminate tax debt to be paid but do not violate any applicable laws . This research aims to analyze the effect of the application of corporate governance (which proxis by institutional ownership, quality audit and the audit Committee), family ownership, leverage and profitability against tax avoidance. Population and sample in this research is the manufacturing company listed in BEI 2012-2015 year. The sampling technique used was purposive sampling. Method of data collection is done using documentation. Number of samples processed as many as 191 years of the company. Research analysis techniques using multiple linear regression. The results showed that the leverage of a positive effect against tax avoidance and profitability effect negatively to tax avoidance. The results of this study also indicated that tax avoidance is not affected by institutional ownership, quality auditing, audit commitee and ownership family. Keywords: corporate governance, family ownership, leverage, profitability, tax avoidance.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | corporate governance, family ownership, leverage, profitability, tax avoidance. |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | RACHMA CAHYANING P |
| Date Deposited: | 14 Aug 2017 03:04 |
| Last Modified: | 14 Aug 2017 03:04 |
| URI: | http://eprints.ums.ac.id/id/eprint/55241 |
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