Nugroho, Cintya Maharani (2024) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR PERTAMBANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI. Undergraduate thesis, Universitas Muhammadiyah Malang.
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Abstract
Tax avoidance has become a significant issue in global business practices, with major implications for the economy, particularly in the mining sector. Companies in this sector often have diverse strategies in place to manage their tax liabilities efficiently, especially in an effort to minimize the tax burden to be paid. In the Central Government Financial Statement data, it is stated that Indonesia in the case of tax evasion committed by taxpayers is ranked fourth in Asia after China, India and Japan. The purpose of this study is to find out empirically about the influence of good corporate governance on tax avoidance, with company size as a moderation variable. This research was conducted on mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2022 &2023. The sample was taken from 44 companies using the purposive sampling technique. The data collection technique uses documentation techniques. The data analysis technique used is a panel data regression model with the use of IBM SPSS Statistics 26 as a data analysis tool. The results of the analysis show that institutional ownership and the audit committee have no effect on tax avoidance, while the independent board of commissioners has an effect on tax avoidance. The size of the company is incapable of moderating institutional ownership, an audit committee and an independent board of commissioners against tax avoidance.
Item Type: | Thesis (Undergraduate) |
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Student ID: | 202010170311146 |
Keywords: | Institutional Ownership; Audit Committee; Independent Board of Commissioners; Tax Avoidance; Company Size |
Subjects: | H Social Sciences > HJ Public Finance |
Divisions: | Faculty of Economics and Business > Department of Accounting (62201) |
Depositing User: | 202010170311146 cintyaamn |
Date Deposited: | 15 Aug 2024 04:53 |
Last Modified: | 15 Aug 2024 04:53 |
URI: | https://eprints.umm.ac.id/id/eprint/10367 |