The Effect of Corporate Governance Mechanism on Tax Avoidance: Evidence from Manufacturing Industries Listed in the Indonesian Stock Exchange

Widyastuti, Tri (2018) The Effect of Corporate Governance Mechanism on Tax Avoidance: Evidence from Manufacturing Industries Listed in the Indonesian Stock Exchange. The International Journal of Social Sciences and Humanities Invention, 5 (10). pp. 5003-5007. ISSN 2349-2031

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Abstract

This study aims to investigate the influence mechanisms of corporate governance on tax avoidance. The mechanisms of corporate governance measured by the board of commissioners and the institutional ownership. Population in this study are all companies in manufacture companies listed on the Indonesian Stock Exchange during the years 2012- 2016. The samples comprises 87 companies and 435 object with method of this research are using analysis of causality and smart PLS3 was used for analyzing the data and test the hypotheses. The results showed that the corporate governance mechanism negative significant on tax avoidance; board of commissioners have a positive significant on tax avoidance and institutional ownership have a negative significant on tax avoidance. Keywords:

Item Type: Article
Subjects: Manajemen
Divisions: Fakultas Ekonomi > Magister Manajemen
Creators:
CreatorsNIM/NIDN
Widyastuti, Tri0323036401
Depositing User: Renaldiansyah Gumay
Date Deposited: 02 Sep 2020 01:35
Last Modified: 02 Sep 2020 01:35
URI: http://repository.ubharajaya.ac.id/id/eprint/4615

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