Open AccessAnalisis Good Corporate Governance Dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Pt Bank Riau Kepri
Author(s) -
Viola Syukrina E Janrosl
Publication year - 2019
Publication title -
jurnal pundi
Language(s) - English
Resource type - Journals
ISSN - 2656-2278
DOI - 10.31575/jp.v2i3.107
Subject(s) - nonprobability sampling , business administration , business , tax avoidance , population , accounting , audit committee , audit , finance , sociology , double taxation , demography
This study aims to examine and provide empirical evidence of the influence between GCG and company size on tax avoidance at Bank Riau Kepri. This type of research is classified as causative research. The population in this study is Bank Riau Kepri in 2015-2017. The sample selection with purposive sampling method. The data used in this study is secondary data obtained from www.idx.co.id. Data collection techniques with documentation techniques. The research data was analyzed by multiple regression analysis with SPSS 22. The test results showed that Good corporate governance had a significant effect on tax avoidance. Can be seen the value of GCG which has a significant value of 0.000> 0.05. Company size has a significant effect on tax avoidance. Can be seen significant value 0.00 0,05. Ukuran Perusahaan berpengaruh signifikan terhadap tax avoidance. Dapat dilihat nilai signifikan 0.00 < 0,05. Secara simultan Good corporate governance dan ukuran perusahaan secara bersama-sama berpengaruh signifikan terhadap tax avoidance. Dapat dilihat diperoleh nilai signifikan 0,000 < 0,05. Bagi penelitian selanjutnya hendaknya menambah variabel lain yang mempengaruhi tax avoidance perusahaan diantaranya struktur kepemilikan dan komite audit.Kata Kunci : GCG; Ukuran Perusahaan; Tax Avoidance