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Karya Ilmiah Dosen

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



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.


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EKIDUPT210142EKIDUPT210142Perpustakaan PusatB A C A
D I T E M P A T

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Judul Seri
The International Journal of Social Sciences and Humanities Invention
No. Panggil
EKIDUPT210142
Penerbit Research Gate: India.,
Deskripsi Fisik
6 p.
Bahasa
English
ISBN/ISSN/NPM
2349-2031
Klasifikasi
NONE
Tipe Isi
text
Tipe Media
-
Tipe Pembawa
-
Edisi
Vol.5
Subyek
Info Detil Spesifik
-
Pernyataan Tanggungjawab

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