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All Journal Conference In Business, Accounting And Management (Cbam) 2012 JURNAL MANAJEMEN DAN AKUNTANSI JAIM (Jurnal Abdi Masyarakat) INSPIRASI (JURNAL ILMU-ILMU SOSIAL) Adbis : Jurnal Administrasi dan Bisnis Jurnal ABM Mengabdi Jurnal Pengabdian Kepada Masyarakat
Mohammad Syadeli
STIE Malangkuçeçwara Malang
Humanities Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : INSPIRASI (JURNAL ILMU-ILMU SOSIAL)

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Pengaruh Corporate Governance, Kompensasi Rugi Fiskal, dan Ukuran Perusahaan Terhadap Penghindaran Pajak Mohammad Syadeli
INSPIRASI : JURNAL ILMU-ILMU SOSIAL Vol 18, No 2 (2021)
Publisher : STKIP PGRI TULUNGAGUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29100/insp.v18i2.2513

Abstract

This study aims to examine the effect of Corporate Governance with proxy for institutional ownership, the proportion of independent commissioners, and audit committee, as well as the influence of other variables namely fiscal loss compensation and company size on tax avoidance. This research includes quantitative causality research using secondary data. The population in this study are all manufacturing companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange in 2016-2018. Sampling was determined based on the purposive sampling method to obtain 24 companies. The analytical method uses multiple linear regression analysis processed with SPSS. These results prove that the presence or absence of institutional ownership and the audit committee has no significant effect on Tax Avoidance. While, the proportion of independent board of commissioners, fiscal loss compensation, and company size has positive and significant effects on tax avoidance.
Co-Authors Andiani, Lidia Bunyamin Bunyamin Djoko Sugiono Kusnanto, Anang Amir Lailatus Sa’adah Lidia Andiani Lidia Andiani Munfariqoh, Siti Muslichah Muslichah Ninda Eka Agustina Prajoga, Uke Siti Munfaqiroh Siwi Dyah Ratnasari Sonhaji *), Ferra Ika Wardani Solechan Sonhaji Sonhaji Sunarto Sunarto Uke Prayoga