PENGARUH TATA KELOLA PERUSAHAAN, INTENSITAS MODAL, DAN KINERJA OPERASIONAL TERHADAP PENGHINDARAN PAJAK DENGAN KOMISARIS INDEPENDEN DAN KOMITE AUDIT SEBAGAI MODERASI
Tax avoidance is a legal practice for companies to do, but is not expected by the government, especially in Indonesia. This study aims to analyze the effect of corporate governance, capital intensity, and operational performance on tax avoidance as well as independent commissioners and audit committ...
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2022-01-26.
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| Summary: | Tax avoidance is a legal practice for companies to do, but is not expected by the government, especially in Indonesia. This study aims to analyze the effect of corporate governance, capital intensity, and operational performance on tax avoidance as well as independent commissioners and audit committees as a proxy for the independent variable, namely corporate governance, but also as a moderating variable between the effect of capital intensity and operational performance on tax avoidance. This research uses quantitative methods with secondary data types. The sample in this study was obtained using a purposive sampling technique and resulted in a total sample of 67 manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange for the 2018-2020 period. The data analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA) using the Stata Version 16 program with a significance level of 1%, 5%, and 10%. The results of this study indicate that independent commissioners and operational performance have a significant negative effect on tax avoidance. Meanwhile, the audit committee and capital intensity have no significant effect on tax avoidance. Then, independent commissioners and audit committees cannot moderate the effect of capital intensity and operational performance on tax avoidance. |
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| Item Description: | http://repository.upnvj.ac.id/15745/1/ABSTRAK.pdf http://repository.upnvj.ac.id/15745/15/AWAL.pdf http://repository.upnvj.ac.id/15745/16/BAB%201.pdf http://repository.upnvj.ac.id/15745/17/BAB%202.pdf http://repository.upnvj.ac.id/15745/18/BAB%203.pdf http://repository.upnvj.ac.id/15745/19/BAB%204.pdf http://repository.upnvj.ac.id/15745/20/BAB%205.pdf http://repository.upnvj.ac.id/15745/8/DAFTAR%20PUSTAKA.pdf http://repository.upnvj.ac.id/15745/9/RIWAYAT%20HIDUP.pdf http://repository.upnvj.ac.id/15745/14/LAMPIRAN.pdf http://repository.upnvj.ac.id/15745/11/HASIL%20PLAGIARISME.pdf http://repository.upnvj.ac.id/15745/12/ARTIKEL%20KI.pdf |