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All Journal Daengku: Journal of Humanities and Social Sciences Innovation
Leily Nur Indah Fitriana
Universitas Madura, Jl. Raya Panglegur KM 3.5, Pamekasan 69371, Indonesia
Humanities Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Other

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The Effect of Corporate Governance on Tax Avoidance: Empirical Evidence of the Consumer Goods Industry Sector Subhan Subhan; Leily Nur Indah Fitriana; Rohmaniyah Rohmaniyah
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 2 No. 5 (2022)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.461 KB) | DOI: 10.35877/454RI.daengku1128

Abstract

The aims of this reseach to determine the effect of institutional ownership, audit committee, audit quality, and independent board of commissioners on tax avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2017-2019. The method used in this research is quantitative. The sampling technique used random sampling method, based on the established criteria obtained a sample of 33 companies. The results of research on institutional ownership, audit committee, audit quality and independent board of commissioners have no partial effect on tax avoidance.
Co-Authors Rohmaniyah Rohmaniyah Subhan Subhan