%A NIM.: 16840045 NOVIA ANDRIANI
%O Dinik Fitri Rahajeng Pangestuti, SE., M.Ak.
%T PENGARUH MEKANISME TATA KELOLA PERUSAHAAN, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA DAN MALAYSIA TAHUN 2015-2018
%X This research examines the impact of corporate governance mechanisms, profitability, company size on tax avoidance. This research uses multiple regression analysis and independent sample t test. Based on a sample of 380 firm-year observations from 95 manufacturing companies listed on the List of ShariaCompliant Securities in Indonesia and Malaysia in 2015-2018, the results of this  research concludes that independent of the boards, audit committees, audit quality,  institutional ownership and managerial compensation had negativity influences tax  avoidance.  Profitability and company size had positive influences tax avoidance. This research also finds differences in the level of tax avoidance in Indonesia and Malaysia.
%K Mekanisme Tata Kelola Perusahaan, Profitabilitas, Ukuran 
Perusahaan, Penghindaran Pajak
%D 2020
%I UIN SUNAN KALIJAGA YOGYAKARTA
%L digilib42346