Jurnal Ilmiah Akuntansi dan Bisnis
Vol 11 No 1 (2016)

Good Corporate Governance dan Ukuran Perusahaan Pengaruhnya Pada Tax Avoidance

Vivi Adeyani Tandean (Institut Bisnis dan Informatika Kwik Kian Gie)

Article Info

Publish Date
25 Jan 2016

Abstract

This study aims to examine empirically the effect of the application of GCG and the size of the company on tax avoidance. This study was performed on companies listed on the Stock Exchange 2010-2013. Variables used are institutional ownership, the independence of auditors, the audit committee, and the size of the company as an independent variable and tax avoidance as the dependent variable. The research sample 84 manufacturing companies. The sampling technique using judgment sampling. Testing data using multiple regression analysis. The test results showed that only affects the audit committee on tax avoidance. Keywords: Corporate governance, size, tax avoidance

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Journal Info
Jurnal Ilmiah Akuntansi dan Bisnis
Website

Abbrev

jiab

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...