ST. NUR, FADILAH (2021) PENGARUH KOMITE AUDIT, DEWAN KOMISARIS INDEPENDEN DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Keuangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2015- 2019). Skripsi thesis, STIE Mandala.

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Abstract

ABSTRACT This study aims to examine and analyze the effect of the audit committee, independent board of commissioners, and capital intensity on tax avoidance as measured by the Cash Effective Tax Rate (CETR). The population used in this study are financial companies listed on the Indonesia Stock Exchange during 2015 to 2019, namely there are 98 listed financial companies, for the determination of the research sample using the purposive sampling method so that there are 36 financial companies in accordance with the research criteria made by the researcher. The analysis techniques used in this research are classical assumption test, multiple linear regression analysis, determination coefficient test and hypothesis test. The results showed that partially the audit committee and independent board of commissioners had an effect on tax avoidance, while capital intensity had no effect on tax avoidance. Simultaneously, it shows that the audit committee, independent board of commissioners, and capital intensity have an effect on tax avoidance. Keywords : Audit Committee, Independent Board Of Commissioners, Capital Intensity, Tax Avoidance

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	13 Apr 2022 07:00
Last Modified:	13 Apr 2022 07:00
URI:	http://repo.itsm.ac.id/id/eprint/696

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