Effram Christiantyo, . (2022) FAKTOR-FAKTOR YANG MEMENGARUHI TAX AVOIDANCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to examine the effect of internal control, audit committee and independent commissioners on tax avoidance with firm size as a control variable. This study uses a sample, namely manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used in this study, namely the purposive sampling method with the acquisition of a sampling of 243 samples. The data analysis technique used in this study uses multiple linear analysis with results showing that the audit committee and firm size have a significant influence on tax avoidance. Meanwhile, internal control and independent commissioners have no effect on tax avoidance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 1810112218] [Pembimbing: Rahmasari Fahria] [Penguji 1: Praptiningsih] [Penguji 2: Andy Setiawan] |
| Uncontrolled Keywords: | Internal Control; Audit Committee; Independet Commissioner; Tax Avoidance |
| Subjects: | A General Works > AS Academies and learned societies (General) H Social Sciences > HF Commerce > HF5601 Accounting L Education > L Education (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Effram Christiantyo |
| Date Deposited: | 29 Jun 2022 04:18 |
| Last Modified: | 29 Jun 2022 04:18 |
| URI: | http://repository.upnvj.ac.id/id/eprint/17803 |
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