The Influence of Corporate Governance, Corporate Risk, and Profitability on Tax Avoidance (Empirical Study of Companies Listed in the CGPI Index 2018-2020)

Liyundira, Fetri Setyo and Fidiyyah, Ananda Ajeng Nur and Juliasari, Deni (2023) The Influence of Corporate Governance, Corporate Risk, and Profitability on Tax Avoidance (Empirical Study of Companies Listed in the CGPI Index 2018-2020). International Journal of Accounting and Management Research, 4 (1). ISSN 2721-1126

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Abstract

This study seeks to determine and analyze the effect of corporate governance, corporate risk, and profitability on tax avoidance (empirical study of companies listed in the CGPI index 2018-2020). The research method uses descriptive quantitative. The data used is secondary data using the financial statements of listed companies that are the research sample. The population in this study were 15 companies listed in the CGPI index in SWA magazine. The sampling technique used purposive sampling technique so that the sample obtained was 13 companies that met the criteria during 2018-2020. The results of the analysis in the study indicate that good corporate governance and profitability have no effect on tax avoidance. This shows that the higher good corporate governance and profitability will not affect the increase in tax avoidance. Corporate risk has a significant negative effect on tax avoidance. This shows that the higher the corporate risk will lead to increased tax avoidance.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: ITB WIGA LUMAJANG > Program Studi Akuntansi
Depositing User: Mr rouf abdur
Date Deposited: 19 Feb 2024 08:32
Last Modified: 19 Feb 2024 08:32
URI: http://repository.itbwigalumajang.ac.id/id/eprint/2165

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