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ANALISIS PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE)(Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016)

Main Author: Siyamsih, Dwi
Format: Article info application/pdf
Bahasa: eng
Terbitan: Pt. Anagata Sembagi Education , 2024
Subjects:
Corporate Governance (Audit Committee and Audit Quality)
Profitability
Capital Intensity
tax avoidance
Online Access: https://nawalaeducation.com/index.php/JD/article/view/90
https://nawalaeducation.com/index.php/JD/article/view/90/87
ctrlnum article-90
fullrecord <?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en">ANALISIS PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE)(Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016)</title><creator lang="en">Siyamsih, Dwi</creator><subject lang="en">Corporate Governance (Audit Committee and Audit Quality)</subject><subject lang="en">Profitability</subject><subject lang="en">Capital Intensity</subject><subject lang="en">tax avoidance</subject><description lang="en">The aim of this research is to determine the influence of corporate governance, profitability and capital intensity both partially and simultaneously on tax avoidance. This type of research is quantitative research, and the research object is mining sector companies listed on the Indonesia Stock Exchange for the 2012-2016 period. The sample in this research consisted of 11 companies by testing the hypothesis through the classical assumption test, t test, and f test. The results of this research state that corporate governance, which is proxied by the audit committee and audit quality and capital intensity, partially has no effect on tax avoidance, while partial profitability has a significant effect on tax avoidance. Corporate governance as proxied by the audit committee and audit quality, profitability and capital intensity simultaneously have a significant effect on tax avoidance.</description><publisher lang="en">Pt. Anagata Sembagi Education</publisher><date>2024-04-30</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://nawalaeducation.com/index.php/JD/article/view/90</identifier><identifier>10.62872/evnf8542</identifier><source lang="en">Dhana; Vol. 1 No. 2 (2024): JD-April; 28-35</source><source>3047-0803</source><source>10.62872/qprz9294</source><language>eng</language><relation>https://nawalaeducation.com/index.php/JD/article/view/90/87</relation><rights lang="en">Copyright (c) 2024 Journal of Dhana</rights><rights lang="en">https://creativecommons.org/licenses/by-sa/4.0</rights><recordID>article-90</recordID></dc>
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author Siyamsih, Dwi
title ANALISIS PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE)(Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016)
publisher Pt. Anagata Sembagi Education
publishDate 2024
topic Corporate Governance (Audit Committee and Audit Quality)
Profitability
Capital Intensity
tax avoidance
url https://nawalaeducation.com/index.php/JD/article/view/90
https://nawalaeducation.com/index.php/JD/article/view/90/87
contents The aim of this research is to determine the influence of corporate governance, profitability and capital intensity both partially and simultaneously on tax avoidance. This type of research is quantitative research, and the research object is mining sector companies listed on the Indonesia Stock Exchange for the 2012-2016 period. The sample in this research consisted of 11 companies by testing the hypothesis through the classical assumption test, t test, and f test. The results of this research state that corporate governance, which is proxied by the audit committee and audit quality and capital intensity, partially has no effect on tax avoidance, while partial profitability has a significant effect on tax avoidance. Corporate governance as proxied by the audit committee and audit quality, profitability and capital intensity simultaneously have a significant effect on tax avoidance.
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