Matches in SemOpenAlex for { <https://semopenalex.org/work/W2964521827> ?p ?o ?g. }
Showing items 1 to 65 of
65
with 100 items per page.
- W2964521827 abstract "Tax avoidance is a tax avoidance that is not illegal, namely the act of taking advantage of the opportunities contained in tax regulations to reduce tax liability. This study aims to analyze the influence of corporate governance, leverage, return on assets to tax avoidance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The sampling technique in this study used purposive sampling, so that 65 companies were meet predetermined criteria. In this study corporate governance is proxied by the board of directors, board of commissioners, audit committee, and institutional ownership, leverage is proxied by a debt to equity ratio, and return on assets. For tax avoidance, it uses 2 (two) proxies, namely Cash Effective Tax Rate (CETR) and Effective Tax Rate (ETR). The method of analysis in this study uses binary logistic regression analysis. The results of this study found that the proportion of institutional ownership showed a negative direction and partial effect on tax avoidance, the board of directors showed a negative direction and did not have a partial effect on tax avoidance, the board of directors showed a positive direction and did not have a partial effect on tax avoidance, the audit committee showed negative direction and partial effect on tax avoidance, and return on assets shows a positive direction and partial effect on tax avoidance." @default.
- W2964521827 created "2019-08-13" @default.
- W2964521827 creator A5002514235 @default.
- W2964521827 creator A5057765793 @default.
- W2964521827 date "2019-11-07" @default.
- W2964521827 modified "2023-09-27" @default.
- W2964521827 title "PENGARUH CORPORATE GOVERNANCE, LEVERAGE, DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE (PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2013 – 2017)" @default.
- W2964521827 hasPublicationYear "2019" @default.
- W2964521827 type Work @default.
- W2964521827 sameAs 2964521827 @default.
- W2964521827 citedByCount "0" @default.
- W2964521827 crossrefType "dissertation" @default.
- W2964521827 hasAuthorship W2964521827A5002514235 @default.
- W2964521827 hasAuthorship W2964521827A5057765793 @default.
- W2964521827 hasConcept C100001284 @default.
- W2964521827 hasConcept C100363876 @default.
- W2964521827 hasConcept C10138342 @default.
- W2964521827 hasConcept C119857082 @default.
- W2964521827 hasConcept C121955636 @default.
- W2964521827 hasConcept C137725906 @default.
- W2964521827 hasConcept C144024400 @default.
- W2964521827 hasConcept C144133560 @default.
- W2964521827 hasConcept C149923435 @default.
- W2964521827 hasConcept C153083717 @default.
- W2964521827 hasConcept C162324750 @default.
- W2964521827 hasConcept C170802524 @default.
- W2964521827 hasConcept C172008318 @default.
- W2964521827 hasConcept C185669311 @default.
- W2964521827 hasConcept C200870193 @default.
- W2964521827 hasConcept C2908647359 @default.
- W2964521827 hasConcept C41008148 @default.
- W2964521827 hasConcept C51303962 @default.
- W2964521827 hasConcept C514942387 @default.
- W2964521827 hasConcept C551662922 @default.
- W2964521827 hasConcept C556758197 @default.
- W2964521827 hasConcept C74939039 @default.
- W2964521827 hasConceptScore W2964521827C100001284 @default.
- W2964521827 hasConceptScore W2964521827C100363876 @default.
- W2964521827 hasConceptScore W2964521827C10138342 @default.
- W2964521827 hasConceptScore W2964521827C119857082 @default.
- W2964521827 hasConceptScore W2964521827C121955636 @default.
- W2964521827 hasConceptScore W2964521827C137725906 @default.
- W2964521827 hasConceptScore W2964521827C144024400 @default.
- W2964521827 hasConceptScore W2964521827C144133560 @default.
- W2964521827 hasConceptScore W2964521827C149923435 @default.
- W2964521827 hasConceptScore W2964521827C153083717 @default.
- W2964521827 hasConceptScore W2964521827C162324750 @default.
- W2964521827 hasConceptScore W2964521827C170802524 @default.
- W2964521827 hasConceptScore W2964521827C172008318 @default.
- W2964521827 hasConceptScore W2964521827C185669311 @default.
- W2964521827 hasConceptScore W2964521827C200870193 @default.
- W2964521827 hasConceptScore W2964521827C2908647359 @default.
- W2964521827 hasConceptScore W2964521827C41008148 @default.
- W2964521827 hasConceptScore W2964521827C51303962 @default.
- W2964521827 hasConceptScore W2964521827C514942387 @default.
- W2964521827 hasConceptScore W2964521827C551662922 @default.
- W2964521827 hasConceptScore W2964521827C556758197 @default.
- W2964521827 hasConceptScore W2964521827C74939039 @default.
- W2964521827 hasLocation W29645218271 @default.
- W2964521827 hasOpenAccess W2964521827 @default.
- W2964521827 hasPrimaryLocation W29645218271 @default.
- W2964521827 isParatext "false" @default.
- W2964521827 isRetracted "false" @default.
- W2964521827 magId "2964521827" @default.
- W2964521827 workType "dissertation" @default.