文章基本信息

标题：GOOD CORPORATE GOVERNANCE IN MANUFACTURING COMPANIES TAX AVOIDANCE
本地全文：下载
作者：Uun Sunarsih ; Uun Sunarsih ; Kartika Oktaviani 等
期刊名称：Etikonomi
印刷版ISSN：1412-8969
电子版ISSN：2461-0771
出版年度：2016
卷号：15
期号：2
页码：89-96
DOI：10.15408/etk.v15i2.3541
语种：English
出版社：Universitas Islam Negeri Syarif Hidayatullah Jakarta
摘要：This study aimed to examine the effect of good corporate Governance against tax avoidance peroxided by the book tax gap and corporate governance is peroxided by institutional ownership, managerial ownership, independent board, audit committee and audit quality. This study was performed on companies listed on the Stock Exchange on the observation period 2011-2014. The method used is purposive sampling and obtained a sample of 10 companies. The data used is secondary data that can be downloaded through www.idx.co.id and www.sahamok.com. The results showed that the variables of the board of managerial ownership, independent directors, audit committee, and audit quality effect on tax avoidance while institutional ownership variable has no effect on tax avoidance. It is suspected that institutional ownership as a monitoring tool in any decision taken by the manager does not support an optimal oversight of management performance related to tax evasion.
其他摘要：Penelitian ini bertujuan untuk menguji pengaruh good corporate governace terhadap tax avoidance yang diproksikan dengan book tax gap dan corporate governance diproksikan dengan kepemilikan institusional, kepemilikan manajerial, dewan komisaris independen,
关键词：good corporate governance;tax avoidance;manufacturing companies
其他关键词：tata kelola baik;penghindaran pajak;perusahaan manufaktur