Image of Pengaruh praktik corporate governance terhadap tax risk (studi empiris pada perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2021-2022)

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Pengaruh praktik corporate governance terhadap tax risk (studi empiris pada perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2021-2022)

Tax risk can arise from the company's tax planning strategy independently of overall operational risk. Tax risk is a risk that arises due to uncertainty in the amount of tax that the company owes to the state and occurs because of tax avoidance actions carried out in the long term by the company. There are several factors that can give rise to tax risk, one of which is corporate governance practices. The aim of this research is to test whether corporate governance practices influence tax risk. Indicators that are variables in corporate governance practices consist of audit quality, independent commissioners, audit committee competency and financial constraints as control variables. The population in this study are companies in the manufacturing sector listed on the Indonesia Stock Exchange in 2021-2022. The sampling method used in this research was purposive sampling (sample with criteria) and the data collected was 94 samples. The type of data used is secondary data taken from www.idx.co.id. The results of the research show that audit quality has no effect on tax risk, independent commissioners have no effect on tax risk, audit committee competency has no effect on tax risk.

Ketersediaan
AKU24/035AKU 24/035Prodi Akuntansi (Ruang Skripsi & Tesis)Tersedia
Informasi Detail
Judul Seri
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No. Panggil
AKU 24/035
Penerbit
Jakarta : Universitas Trilogi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
AKU
Tipe Isi
text
Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Accounting
Trilogi University--Accounting
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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