PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi terhadap Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012)

PUSPITA, Silvia Ratih and HARTO, Puji (2014) PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi terhadap Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to examine the effect of corporate governance on tax avoidance. Corporate governance is proxied by the background of accounting or financial expertise of the audit committee, the proportion of independent directors, executive compensation, public ownership, and the largest shareholding. Tax avoidance is measured by tax avoidance performance-matched measure. This study use quantitative research design and secondary data from non-financial companies listed on the Indonesian Stock Exchange. By using purposive sampling in the observation period 2010-2012, obtained 399 observations. Data were analyzed using ordinary least square regression model by incorporating the effect of year and industry sectors. Regression results show that public ownership and the largest shareholding have negative effect on tax avoidance. Company performance has positive effect on tax avoidance. Meanwhile, the background of accounting or financial expertise of audit committees, the proportion of independent directors, executive compensation, and company size do not have a significant effect on tax avoidance. The results of this study indicate that some of the mechanisms of corporate governance in Indonesia are not effective according to their function for shareholders

Item Type:Thesis (Undergraduate)
Additional Information:tax avoidance, corporate governance, audit committees, independent directors, executive compensation, ownership structure
Uncontrolled Keywords:tax avoidance, corporate governance, audit committees, independent directors, executive compensation, ownership structure
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:42883
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:10 Apr 2014 13:13
Last Modified:10 Apr 2014 13:13

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