relation: https://digilib.uin-suka.ac.id/id/eprint/60654/
title: PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PENGHINDARAN PAJAK
creator: Anggita Syahrani, NIM.: 19108040016
subject: Ekonomi Akuntansi
description: Tax avoidance is one of the ways used by several companies by taking advantage of  the loopholes in the applicable tax regulations, which aim to reduce the amount of the  tax burden that must be paid to the state. This study aims to analyze how the influence  of Good Corporate Governance (GCG) which is proxied by an independent board of  commissioners, institutional ownership, managerial ownership and Corporate Social  Responsibility (CSR) on tax evasion. The type of data used in this study is secondary  data from the company's annual report from 2016-2022. The technique used in this  research is panel data regression. The samples taken were 17 energy sector companies  listed on the Indonesia Stock Exchange (IDX). The results of the study show that  independent board of commissioners and institutional ownership have no effect on tax  avoidance. Managerial ownership and Corporate Social Responsibility (CSR) have  proven to have a negative effect on tax avoidance
date: 2023-08-09
type: Thesis
type: NonPeerReviewed
format: text
language: id
identifier: https://digilib.uin-suka.ac.id/id/eprint/60654/1/19108040016_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
format: text
language: id
identifier: https://digilib.uin-suka.ac.id/id/eprint/60654/2/19108040016_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf
identifier:   Anggita Syahrani, NIM.: 19108040016  (2023) PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PENGHINDARAN PAJAK.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.