ANALISIS PENGARUH DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP TAX AVOIDENCE PADA PERUSAHAAN MANAFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ( BEI ) TAHUN 2014-2016
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Institusion

Universitas Katolik Musi Charitas

Author

., Thomas

Subject

H Social Sciences (General) 

Datestamp

2022-06-14 05:38:44 

Abstract :
This research is a study that examines whether the Independent Board of Commissioners, Audit Committee and Audit Quality have an influence on Tax Avoidance in Invoice Companies listed on the Indonesia Stock Exchange (IDX) for 2014-2016. The data used is secondary data and the sampling technique uses documentation observation techniques by looking at the financial statements of all manufacturing companies listed on the Indonesia Stock Exchange with the number of samples used in this study were 23 companies. Existing variables were tested by logistic regression. From the results of the study, the independent board of commissioners and audit committees were not affected by Tax Avoidance while audit quality had an effect on Tax Avoidance. Keywords: independent board of commissioners, audit committee, audit quality and Tax Avoidance 

File :
EA-2019-131063-Cover.pdf
EA-2019-131063-Abstract.pdf
EA-2019-131063-Complete.pdf
EA-2019-131063-Summary_id.pdf
EA-2019-131063-Tabelofcontent.pdf
EA-2019-131063-Chapter1.pdf
EA-2019-131063-Chapter2.pdf
EA-2019-131063-Chapter3.pdf
EA-2019-131063-Chapter4.pdf
EA-2019-131063-Conclusion.pdf
EA-2019-131063-Reference.pdf
EA-2019-131063-Attachment.pdf