TY  - THES
N1  - Pembimbing: Dinik Fitri Rahajeng Pangestuti, SE., M. Ak
ID  - digilib60654
UR  - https://digilib.uin-suka.ac.id/id/eprint/60654/
A1  - Anggita Syahrani, NIM.: 19108040016
Y1  - 2023/08/09/
N2  - 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
PB  - UIN SUNAN KALIJAGA YOGYAKARTA
KW  - Penghindaran Pajak
KW  -  Dewan Komisaris Independen
KW  -  Kepemilikan
Institusional
KW  -  Kepemilikan Manajerial
KW  -  CSR
M1  - skripsi
TI  - PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PENGHINDARAN PAJAK
AV  - restricted
EP  - 122
ER  -