Margaretha, Yolanda and Septiyanti, Ratna and Kusumawardani, Niken (2022) PERAN EFEKTIF CORPORATE GOVERNANCE ATAS TAX AVOIDANCE PADA SEKTOR PERTAMBANGAN. Jurnal Akuntansi dan Keuangan, 27 (1). pp. 31-46. ISSN 1410-1831
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Abstract
This research aims to examine the correlation between corporate governance and tax avoidance and how effective corporate governance is in tax avoidance in mining companies listed on Indonesia Stock Exchange. By using purposive sampling in the observation periode 2010-2019, obtained 234 observations from 40 mining companies listed on Indonesia Stock Exchange. Data were analyzed by using descriptive statistics and for hypothesis testing using Spearman's nonparametric analysis to the elements of corporate governance and tax avoidance. These results of this study show that the elements of corporate governance that consist of audit committee meetings and audit quality have negative and significant correlation with tax avoidance as measured using Cash Effective Tax Rate (CETR). Other result shows that institutional ownership has negative and insignificant correlation with tax avoidance, and independent commissioner has positive and insignificant correlation with tax avoidance.
| Item Type: | Article |
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| Subjects: | A General Works > AI Indexes (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi |
| Depositing User: | Niken Kusumawardani |
| Date Deposited: | 15 Feb 2023 01:42 |
| Last Modified: | 15 Feb 2023 01:42 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/48373 |
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