PENGARUH MEKANISME TATA KELOLA PERUSAHAAN, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA DAN MALAYSIA TAHUN 2015-2018

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, FAKULTAS EKONOMI DAN BISNIS.

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	Text (PENGARUH MEKANISME TATA KELOLA PERUSAHAAN, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA DAN MALAYSIA TAHUN 2015-2018) 16840045_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf - Published Version Restricted to Registered users only Download (5MB)

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 Sharia- Compliant 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.

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