Pengaruh Kinerja Keuangan Terhadap Praktik Penghindaran Pajak Dengan Good Corporate Governance Sebagai Variabel Moderasi
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Institusion

Universitas Katolik Musi Charitas

Author

Paulus, Stella Triska

Subject

HN Social history and conditions. Social problems. Social reform 

Datestamp

2020-07-22 07:00:14 

Abstract :
This study aims to determine and test whether Good Corporate Governance (independent board of commissioners) is able to moderate the relationship between tax avoidance practices and financial performance by focusing on manufacturing sector companies listed on the Indonesia Stock Exchange for the period of 2016 - 2019. The sampling technique is done by the method purposive sampling, with the total sample data in this study as many as 273. Hypothesis testing was carried out using a moderation regression analysis with SPSS version 24. The results of this study indicate that the research hypothesis was rejected, which states that Good Corporate Governance with a proxy of an independent board of commissioners is not able moderate the relationship between tax avoidance practices and financial performance. 

File :
EA-2020-1621021-cover.pdf
EA-2020-1621021-abstract.pdf
EA-2020-1621021-complete.pdf
EA-2020-1621021-summary_id.pdf
EA-2020-1621021-tableofcontent.pdf
EA-2020-1621021-chapter1.pdf
EA-2020-1621021-chapter2.pdf
EA-2020-1621021-chapter3.pdf
EA-2020-1621021-chapter4.pdf
EA-2020-1621021-conclusion.pdf
EA-2020-1621021-reference.pdf
EA-2020-1621021-attachment.pdf