PENGARUH MANAJEMEN LABA DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR PERDAGANGAN DAN INVESTASI YANG TERDAFTAR DI BEI PERIODE 2018

RACHMAN, KHAIRUL ARIEF (2020) PENGARUH MANAJEMEN LABA DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR PERDAGANGAN DAN INVESTASI YANG TERDAFTAR DI BEI PERIODE 2018. S1 thesis, Universitas Negeri Jakarta.

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Abstract

KHAIRUL ARIEF RACHMAN. The Effect of Earnings Management and Good Corporate Governance on Tax Avoidance on Retail and Investment Sector Companies listed on the Indonesia Stock Exchange (BEI) in 2018. This study aims to determine the effect of Earnings Management and Good Corporate Governance on Tax Avoidance in Retail and Investment Sector Companies that are listed on the Indonesia Stock Exchange (BEI) in 2018 with a total sample of 85 companies or observational data. This study uses a test of analysis requirements, a classic assumption test, and a hypothesis test. Based on the analysis that has been done gives the result that Profit Management and Good Corporate Governance has a negative and simultaneous negative effect on Tax Avoidance with the assumption F-count of 0.138 is greater than the significance level of 0.05. As for testing the hypothesis partially, the results of earnings management have a negative and not significant effect on tax avoidance with the assumption of Tcount <Ttable or |-2,010| > 1.989 and the significant value 0.04 <0.05. Partial hypothesis testing subsequently gives Good Corporate Governance results a negative and significant effect on Tax Avoidance with the assumption of T-ount> Ttable or |-0,359| > 1,989 and the Significant value of 0.072> 0.05. Keywords: Earnings Management, Good Corporate Governance, Tax Avoidance

Item Type:	Thesis (S1)
Additional Information:	Pembimbing I : Ati Sumiati, S.Pd, M.Si Pembimbing II: Achmad Fauzi, S.Pd, M.Ak
Subjects:	Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Investasi, Manajemen Modal, Kapitalisasi (Management of Investment, Capitalization)
Divisions:	Fakultas Ekonomi > S1 Pendidikan Akuntansi
Depositing User:	Budi Siswanto
Date Deposited:	12 Oct 2020 04:17
Last Modified:	12 Oct 2020 04:17
URI:	http://repository.fe.unj.ac.id/id/eprint/9459

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