dc.contributor.author | Putri Astari, 14312543 | |
dc.date.accessioned | 2018-02-14T15:22:45Z | |
dc.date.available | 2018-02-14T15:22:45Z | |
dc.date.issued | 2018-01-23 | |
dc.identifier.uri | https://dspace.uii.ac.id/handle/123456789/5500 | |
dc.description.abstract | This study aimed to examine the effect of Good Corporate Governance (GCG) and the size of the company directly against tax avoidance and indirectly through financial distress. Where GCG proxies in this study include managerial incentives, independent commissioners, and institutional ownership. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange 2014-2016.
This study used purposive sampling in the sample selection which then obtained a sample of 77 companies. The data used are secondary data in the form of financial statements. This analysis uses Structural Equation Model (SEM) with the help of software SmartPLS 2.0, the results of this study indicate that the efficiency of corporate governance and company size direct negative effect on tax avoidance without going through financial distress. | en_US |
dc.publisher | Universitas Islam Indonesia | en_US |
dc.subject | GCG | en_US |
dc.subject | Size | en_US |
dc.subject | Financial Distress | en_US |
dc.subject | Tax Avoidance | en_US |
dc.title | PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Manufaktur yang Listing di BEI 2014-2016) | en_US |
dc.type | Undergraduate Thesis | en_US |