JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Vol. 5 No. 1 (2020): Jurnal Akuntansi & Keuangan Unja

Pengaruh Good Corporate Governance dan Nilai Perusahaan Terhadap Tax Advoidance

Erzia Yetri (Unknown)
Haryadi (Unknown)
Ilham Wahyudi (Unknown)



Article Info

Publish Date
06 Apr 2020

Abstract

This study aims to determine the effect of Good Corporate Governance which is proxied by variabel managerial ownership, independent directors, the committee audit,and firm value of the Tax Avoidance at the companies listed in the Indoensia Stock Exchange Period 2013-2017. The population in this study is all the company in BEI. The sampling techique using purposive sampling. The data analysis technique used is by using multiple regression. Statistial hypothesistesting using test t. The results showes that: (1)Managerial ownership not effect on taxavidance, (2) independent directors not effect on tax avoidance, (2) committe audit effect on tax avoidance, (4)firm value not effect on tax avoidance. Keywords: Good Corporate Governance, Tax Avoidance , Managerial Ownership, Independent Directors, The Committee Audit, Firm Value.

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Journal Info

Abbrev

jaku

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Keuangan Universitas Jambi (JAKU) merupakan jurnal yang mempublikasikan Tulisan Ilmiah dan hasil penelitian di bidang Akuntansi dari hasil-hasil riset/penelitian yang mencakup analisis statistik, studi kasus maupun penelitian lapangan dari berbagai perspektif. Topik Kajian ...