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Pengaruh CEO dengan Latar Belakang Keuangan, CFO dengan Latar Belakang Akuntansi dan Komisaris Independen Terhadap Penghindaran Pajak: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021
This research is to examine the effect of CEO's with financial background, CFO
with accountant's background and independent commissioners on tax evasion. This
study uses a sample of manufacturing companies listed on the Indonesia Stock
Exchange (IDX) from 2019 to 2021. The results show that CEOs with financial
backgrounds and CFOs with accounting backgrounds have no effect on tax
avoidance proxied by ETR. Meanwhile, independent commissioners have a
negative and significant effect on tax avoidance
AKU23/070 | AKU 23/070 | Prodi Akuntansi (Ruang Skripsi & Tesis) | Tersedia |
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