PENGARUH CORPORATE GOVERNANCE DAN PROFITABILITAS (ROA) TERHADAP PRAKTIK PENGHINDARAN PAJAK PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2015-2016

NUR FITRIYANI, MARISYA (2017) PENGARUH CORPORATE GOVERNANCE DAN PROFITABILITAS (ROA) TERHADAP PRAKTIK PENGHINDARAN PAJAK PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2015-2016. S1 thesis, Universitas Negeri Jakarta.

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Abstract

MARISYA NUR FITRIYANI. The Influence of Corporate Governance And Profitability (ROA) on Tax Avoidance Practices of Banking Companies Listed In BEI Period 2015-2016. State University of Jakarta. 2017. This research studied the impact of corporate governance and profitability on tax avoidance practices of banking companies. Tax avoidance (dependent variable) is measured by Cash Effective Tax Rates (CETR). While the independent variable are the corporate governance is measured by composite value of banking selfassessment and profitability is measured by Return on Assets (ROA). Period used are two years, from 2015 to 2016, using secondary data such as annual report published by Bursa Efek Indonesia (BEI). The techniques used for sampling is simple random sampling, hence 34 banking companies with a total population of 43. The data analysis technique used was multiple linear regression, and the hypothesis test consist of t-test and F-test. T-test results showed that the corporate governance and profitability have negative and significant influence on the tax avoidance. While the F-results the corporate governance and profitability simultantly has significant influence on the tax avoidance.

Item Type: Thesis (S1)
Additional Information: pembimbing I : Dr. Mardi, M.Si. pembimbing II: Ahmad Fauzi, S.Pd, M.Ak.
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting)
Divisions: Fakultas Ekonomi > S1 Pendidikan Akuntansi
Depositing User: Ahmad Afandi
Date Deposited: 13 Dec 2017 07:44
Last Modified: 13 Dec 2017 07:44
URI: http://repository.fe.unj.ac.id/id/eprint/1336

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