The Effect Of Good Corporate Governance And Firm Value On The Tax Avoidance

Authors

  • Erzia Yetri Universitas Jambi
  • Haryadi Haryadi Fakultas Ekonomi dan Bisnis Universitas Jambi
  • Ilham Wahyudi Fakultas Ekonomi dan Bisnis Universitas Jambi

DOI:

https://doi.org/10.22437/jaku.v5i1.9250

Abstract

This study aims to determine the effect of Good Corporate Governance which is proxied by variabel
managerial ownership, independent directors, the committee audit,and firm value of the Tax Avoidance at the companies listed in the Indoensia Stock Exchange Period 2013-2017. The population in this study is all the company in BEI. The sampling techique using purposive sampling. The data analysis technique used is by using multiple regression. Statistial hypothesistesting using test t. The results showes that: (1)Managerial ownership not effect on taxavidance, (2) independent directors not effect on tax avoidance, (2) committe audit effect on tax avoidance, (4)firm value not effect on tax avoidance.

Keywords: Good Corporate Governance, Tax Avoidance , Managerial Ownership, Independent Directors, The Committee Audit, Firm Value.

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Published

2020-04-06 — Updated on 2020-04-06

How to Cite

Yetri, E., Haryadi, H., & Wahyudi, I. (2020). The Effect Of Good Corporate Governance And Firm Value On The Tax Avoidance. JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal), 5(1), 13-20. https://doi.org/10.22437/jaku.v5i1.9250

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