Maharani, Eriza Nabila (2025) Pengaruh Profitabilitas, Good Corporate Governance dan Financial Distress Terhadap Tax Avoidance. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to determine the effect of profitability, good corporate governance and financial distress on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange from 2020 to 2023. Secondary data in the form of annual financial reports are used in this study. A total of 92 observations from 23 companies were obtained using the purposive sample method. The data were analyzed using multiple linear regression using SPSS 27 software. The results of the study show that profitability has a negative effect on tax avoidance. Conversely, the audit committee used as an indicator of good corporate governance has a positive effect on tax avoidance. Meanwhile, two other indicators of good corporate governance, namely institutional ownership and the proportion of independent commissioners, do not have a significant effect on tax avoidance. These data indicate that not all aspects of good corporate governance are effective in reducing tax avoidance. While the financial distress variable has no effect on tax avoidance.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | eriza nabila maharani | ||||||||
| Date Deposited: | 18 Jun 2025 06:00 | ||||||||
| Last Modified: | 18 Jun 2025 06:00 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/38227 |
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