eprintid: 60654
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/06/06/54
datestamp: 2023-10-05 08:28:49
lastmod: 2023-10-05 08:28:49
status_changed: 2023-10-05 08:28:49
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Anggita Syahrani, NIM.: 19108040016
title: PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PENGHINDARAN PAJAK
ispublished: pub
subjects: eko_akun
divisions: ak_syar
full_text_status: restricted
keywords: Penghindaran Pajak, Dewan Komisaris Independen, Kepemilikan
Institusional, Kepemilikan Manajerial, CSR
note: Pembimbing: Dinik Fitri Rahajeng Pangestuti, SE., M. Ak
abstract: 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
date_type: published
pages: 122
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Anggita Syahrani, NIM.: 19108040016  (2023) PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PENGHINDARAN PAJAK.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/60654/1/19108040016_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/60654/2/19108040016_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf