Pengaruh Corporate Governance Dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance: Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2017-2019

JURNAL AKUNTANSI DAN PAJAK

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Field Value
 
Title Pengaruh Corporate Governance Dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance: Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2017-2019
 
Creator Andriyani, Meiranti
Mahpudin, Endang
 
Subject Fiscal Loss Compensation; Good Corporate Governance; Tax Avoidance
Tax Avoidance
 
Description Tax avoidance is a part of tax planning that is conducted legally. Tax Avoidance is conducted by the taxpayer (the company) to minimize the company's tax burden. The purpose of this research is to test how large the influence of corporate governance variables consist of institutional ownership, independent commissioner, audit quality, and audit committee and fiscal loss compensation variables in influencing tax evasion in mining companies listed on IDX (Indonesia Stock Exchange). The author uses secondary data of financial statements published by the mining companies listed on the IDX (Indonesia Stock Exchange). The results of this study indicate that the variables of institutional ownership, independent commissioner, and audit committee have significant influence on tax avoidance, while variable audit quality and fiscal loss compensation has no significant effect on tax avoidance on mining companies listed on the Indonesia Stock Exchange period 2017-2019. The samples used in this study were taken using the purposive sampling method. After a reduction with multiple criteria, set as many as 12 companies as samples. The analysis techniques on this study used a linear regression analysis with the help of SPSS 25 edition program.
 
Publisher ITB AAS INDONESIA
 
Contributor Endang Mahpudin
Singaperbangsa Karawang University
Faculty of Economics and business
 
Date 2021-01-20
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1431
10.29040/jap.v21i02.1431
 
Source Jurnal Akuntansi dan Pajak; Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
2579-3055
1412-629X
 
Language eng
 
Relation http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1431/pdf
http://jurnal.stie-aas.ac.id/index.php/jap/article/downloadSuppFile/1431/200
http://jurnal.stie-aas.ac.id/index.php/jap/article/downloadSuppFile/1431/201
 
Rights Copyright (c) 2021 Jurnal Akuntansi dan Pajak
http://creativecommons.org/licenses/by/4.0
 

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