PENGARUH DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN PENGUNGKAPAN CSR TERHADAP PENGHINDARAN PAJAK

devi yogi oktristianti, devi PENGARUH DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN PENGUNGKAPAN CSR TERHADAP PENGHINDARAN PAJAK. PENGARUH DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN PENGUNGKAPAN CSR TERHADAP PENGHINDARAN PAJAK.

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Abstract

ABSTRACT Devi Yogi Oktristianti. NPM 4314500136. the influence of the independent board of commissioners, audit committee, institutional ownership, managerial ownership, and Corporate Social Responsibility towards Tax Avoidance in Pharmaceutical Companies listed on the Stock Exchange in 2015-2018. The purpose of this research was to determine the influence of the independent board of commissioners, audit committee, institutional ownership, managerial ownership, and Corporate Social Responsibility towards Tax Avoidance in Pharmaceutical Companies listed on the Stock Exchange in 2015-2018. The results of the F test show that the independent board of commissioners, audit committee, institutional ownership, managerial ownership, and Corporate Social Responsibility simultaneously affect the Tax Avoidance. Whereas the t test shows that the independent board of commissioners has partial effect on tax avoidance, while the audit committee, institutional ownership, managerial ownership, and Corporate Social Responsibility have no partial effect on tax avoidance. Keywords: Independent board of commissioners, audit committee, institutional ownership, managerial ownership, Corporate Social Responsibility and Tax Avoidance

Item Type: Article
Subjects: A General Works > AC Collections. Series. Collected works
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: PENGARUH D Devi Devi Yogi Oktristianti
Date Deposited: 14 Feb 2020 02:29
Last Modified: 14 Feb 2020 02:29
URI: http://repository.upstegal.ac.id/id/eprint/973

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