PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT DAN KOMPENSASI EKSEKUTIF TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2016-2018
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Institusion

Universitas Katolik Musi Charitas

Author

., Nerrissa

Subject

H Social Sciences (General) 

Datestamp

2022-06-06 12:33:06 

Abstract :
This study was conducted to determine whether the proportion of independent commissioners, audit committees and executive compensation has an influence on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange 2016-2018. The theory used in this study is agency theory. The samples in this study are 250 samples of manufacturing companies listed on the Indonesia Stock Exchange 2016-2018. The sampling technique uses purposive sampling method. These variables are then tested using simple linear regression with a significance level of 5%. The results showed that the proportion of independent commissioners, audit committees and executive compensation has not affect tax avoidance. Keywords: proportion of independent commissioners, audit committees, executive compensation, tax avoidance 

File :
EA-2019-1521054-Cover.pdf
EA-2019-1521054-Abstract.pdf
EA-2019-1521054-Complete.pdf
EA-2019-1521054-Summary_id.pdf
EA-2019-1521054-Tabelofcontent.pdf
EA-2019-1521054-Chapter1.pdf
EA-2019-1521054-Chapter2.pdf
EA-2019-1521054-Chapter3.pdf
EA-2019-1521054-Chapter4.pdf
EA-2019-1521054-Conclusion.pdf
EA-2019-1521054-Reference.pdf
EA-2019-1521054-Attachment.pdf