Detail Cantuman
Karya Ilmiah Dosen
The Effect of Corporate Governance Mechanism on Tax Avoidance: Evidence from Manufacturing Industries Listed in the Indonesian Stock Exchange
Agustinus Miranda Wijaya - Pengarang Utama
Agustina Mappadang - Pengarang Utama
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.
Ketersediaan
EKIDUPT210142 | EKIDUPT210142 | Perpustakaan Pusat | B A C A D I T E M P A T |
Lampiran Berkas
Informasi Detil
Judul Seri |
The International Journal of Social Sciences and Humanities Invention
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No. Panggil |
EKIDUPT210142
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Penerbit | Research Gate: India., 2018 |
Deskripsi Fisik |
6 p.
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Bahasa |
English
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ISBN/ISSN/NPM |
2349-2031
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Klasifikasi |
NONE
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Tipe Isi |
text
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Tipe Media |
-
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Tipe Pembawa |
-
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Edisi |
Vol.5
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Subyek | |
Info Detil Spesifik |
-
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Pernyataan Tanggungjawab |
-
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Versi lain/terkait
Tidak tersedia versi lain