Effect of Executive Character and Dimension of Corporate Governance on Tax Avoidance (Empirical Study on Manufacturing Companies that Listed on the Indonesia Stock Exchange Period 2012-2016). Final Project. Accounting Department. Economics Faculty. Setia Budi University

Afriyanti, Sharma Aidha (2018) Effect of Executive Character and Dimension of Corporate Governance on Tax Avoidance (Empirical Study on Manufacturing Companies that Listed on the Indonesia Stock Exchange Period 2012-2016). Final Project. Accounting Department. Economics Faculty. Setia Budi University. Skripsi thesis, Universitas Setia Budi Surakarta.

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Abstract

The purpose of the study is to analyze the influence of executive character and corporate governance dimensions on tax avoidance in manufacturing companies that listed on the Indonesia Stock Exchange Period 2012-2016. The dependent variable in this study is tax avoidance that measured using cash effective tax rate. The independent variables in this study are executive character and corporate governance dimension proxied by independent commissioner, audit committee and audit quality. The populations of this study is a manufacturing companies that listed on the Indonesia Stock Exchange period 2012-2016. The samples of this study is 37 companies that selected by using purposive sampling method. This study used multiple linear regression analysis as the method of analysis. The results of this study shows that: Executive characters positive effect on tax avoidance. Independent commissioners not effect on tax avoidance. The audit committee not effect on tax avoidance. Audit quality positive effect on tax avoidance. Keywords: Tax Avoidance, Executive Character, Independent Commissioner, Audit Committee, Audit Quality.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Tax Avoidance, Executive Character, Independent Commissioner, Audit Committee, Audit Quality.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi > Prodi S1 Akuntansi
Depositing User: magdalena kartika ningsih
Date Deposited: 26 Sep 2019 07:27
Last Modified: 26 Sep 2019 07:27
URI: http://repo.setiabudi.ac.id/id/eprint/384

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