Pratama, Andika (2017) PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK. Undergraduate thesis, Fakultas Ekonomi UNISSULA.

Preview	Text COVER.pdf Baca Disini (2MB) | Preview Download (2MB)
Preview	Text ABSTRACT.pdf Baca Disini (498kB) | Preview Download (498kB)
Preview	Text DAFTAR ISI_1.pdf Baca Disini (551kB) | Preview Download (551kB)
Preview	Text BAB I.pdf Baca Disini (429kB) | Preview Download (429kB)
	Text BAB II.pdf Restricted to Registered users only Baca Disini (785kB) | Preview Download (785kB)
	Text BAB III.pdf Restricted to Registered users only Baca Disini (816kB) | Preview Download (816kB)
	Text BAB IV.pdf Restricted to Registered users only Baca Disini (815kB) | Preview Download (815kB)
	Text BAB V.pdf Restricted to Registered users only Baca Disini (397kB) | Preview Download (397kB)
Preview	Text DAFTAR PUSTAKA.pdf Baca Disini (513kB) | Preview Download (513kB)

Abstract

Tax avoidance by the company is influenced by several factors such as good corporate governance and corporate social responsibility. Good corporate governance will make the company's management behavior manageable so that it can reduce tax avoidance. While corporate social responsibility is regarded as a cash rejection to avoid taxes to be paid. This study aims to determine the effect of good corporate governance and corporate social responsibility on tax avoidance
This research was conducted at manufacturing companies listed on the BEI period of observation year 2013-2015. The method of determining the sample used is purposive sampling method with a sample of 43 companies during the observation period of 3 consecutive years so that the total data is processed by 129, using of multiple linear regression technical analysis.
Based on the result of data analysis, obtained the result that the proportion of board of commissioner, audit quality and audit committee negatively influence against tax avoidance. And institutional ownership have negative effect is not significant to tax avoidance. While the variable of corporate social responsibility have positive effect not significant to tax avoidace.

Keywords : tax avoidance, good corporate governance, corporate social responsibility

Dosen Pembimbing:	UNSPECIFIED | UNSPECIFIED
Item Type:	Thesis (Undergraduate)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi Fakultas Ekonomi > Akuntansi
Depositing User:	Pustakawan 1 UNISSULA
Date Deposited:	05 Jan 2018 01:49
Last Modified:	05 Jan 2018 01:49
URI:	https://repository.unissula.ac.id/id/eprint/9045

Actions (login required)

View Item