eprintid: 42346
rev_number: 20
eprint_status: archive
userid: 12463
dir: disk0/00/04/23/46
datestamp: 2021-06-14 06:27:02
lastmod: 2021-06-14 07:13:57
status_changed: 2021-06-14 07:13:57
type: thesis
metadata_visibility: show
creators_name: NOVIA ANDRIANI, NIM.: 16840045
title: PENGARUH MEKANISME TATA KELOLA PERUSAHAAN, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA DAN MALAYSIA TAHUN 2015-2018
ispublished: pub
subjects: pjk
divisions: ak_syar
full_text_status: restricted
keywords: Mekanisme Tata Kelola Perusahaan, Profitabilitas, Ukuran 
Perusahaan, Penghindaran Pajak
note: Dinik Fitri Rahajeng Pangestuti, SE., M.Ak.
abstract: 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.
date: 2020-07-13
date_type: published
pages: 146
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   NOVIA ANDRIANI, NIM.: 16840045  (2020) PENGARUH MEKANISME TATA KELOLA PERUSAHAAN, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA DAN MALAYSIA TAHUN 2015-2018.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/42346/1/16840045_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/42346/2/16840045_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf