THE EFFECT OF CORPORATE GOVERNANCE FOR CORPORATE TAX AVOIDANCE ON INDONESIA MANUFACTURE SECTOR FROM 2011 UNTIL 2013

DWIKE PRATAMA, 041113155 (2015) THE EFFECT OF CORPORATE GOVERNANCE FOR CORPORATE TAX AVOIDANCE ON INDONESIA MANUFACTURE SECTOR FROM 2011 UNTIL 2013. Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

Tax was the largest one of the earning state that collected from the populace. In order to pay their tax, the companies need to manage their tax in tax planning that consist of tax avoidance. Besides that, the companies must meet corporate governance when they enter the stock exchange as listed companies. This research purposed was to know whether the corporate governance had an effect for corporate tax avoidance on Indonesia Manufacture Sector from 2011 until 2013. The component of the corporate governance will be independent commissioner, audit committee, managerial ownership, institutional ownership, and audit quality. The research approach measuring used quantitative method. The used sample was the listed manufacture company year 2011 until 2013 of 51 companies. The analysis data techniques used Partial Least Square (PLS) method . The result of this research found that the corporate tax avoidance can determine the tax avoidance activity.

Item Type: Thesis (Skripsi)
Additional Information: KKB KK-2 A. 212/15 Pra e
Uncontrolled Keywords: CORPORATE GOVERNANCE; MANAGERIAL OWNERSHIP; TAX EVASION
Subjects: H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ2240-5908 Revenue. Taxation. Internal revenue > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions: 04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:
CreatorsEmail
DWIKE PRATAMA, 041113155UNSPECIFIED
Contributors:
ContributionNameEmail
ContributorElia Mustikasari, Dr. , SE.,M.Si., BKP., BAK., Ak.,CA.UNSPECIFIED
Depositing User: sukartini sukartini
Date Deposited: 26 Aug 2015 12:00
Last Modified: 13 Jul 2016 03:41
URI: http://repository.unair.ac.id/id/eprint/3514
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