KURNIAWAN, JOSHUA ALBERT (2020) PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE DI PERUSAHAAN MANUFAKTUR TAHUN 2016 — 2018. Masters thesis, UNIVERSITAS MA CHUNG.
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Abstract
The research in this thesis is motivated by the act of tax avoidance that may reduce the state treasury cash or affecting the state revenue in the State Revenue and
Expenditure Budget (henceforth APBN. However, tax avoidance is often nearly untraceable due to its correlation with corporate confidaxentiality, management, and corporate strategies.This study has the purpose of examining the influence of Good Corporate Governance, Profitability, Leverage, and company size on Tax Avoidance
in manufacturing companies from 2016 until 2018. Multiple linear regression analysis models are implemented for this study with SPSS as the examining tool. The basic theory used for this study is the Agency Theory. Agency Theory stated that an organization must have an assertive restriction between its control activities and operational activities. In this study, the test result for the Goodness of Fit stated that the regression model for this study is feasible. The result of the hypothetical test in this study shows that Good Corporate Governance has no significant influence on
Tax Avoidance. However, Profitability, Leverage, and company size does have a significant influence on Tax Avoidance. The results of the study with the independent variable, namely GCG, support research from Adhelia (2018. Meanwhile, the results of research with the independent variable profitability are also in line with Darmawan (2014). Meanwhile, the company size variable is in line with research conducted by Derashid & Zhang in 2003. As for the leverage variable, this research is in line with research conducted by Ariawan & Setiawan (2017). which states that
leverage has a positive effect on tax. avoidance.
Keywords: GCG, Tax Avoidance, Commissioners Board, IDX
| Item Type: | Thesis (Masters) |
|---|---|
| Additional Information: | TUGAS AKHIR |
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | Surya |
| Date Deposited: | 25 Oct 2024 02:24 |
| Last Modified: | 25 Oct 2024 02:24 |
| URI: | http://repository.machung.ac.id/id/eprint/285 |
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