Pengaruh Biaya Lingkungan Dan Corporate Governance Terhadap Tax Avoidance

Destiani, Winda (2024) Pengaruh Biaya Lingkungan Dan Corporate Governance Terhadap Tax Avoidance. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

The aim of this research is to determine the influence of Corporate Governance and Environmental Costs on Tax Avoidance which is proxied by institutional ownership and audit committees in non-cyclical consumer sector companies in 2019- 2022. The type of research used in this research is quantitative descriptive research. The sample taken in this research used a purposive sampling method and the final sample obtained was 15 companies. The sample used consisted of 60 data, using multiple linear regression analysis methods. Data was processed using SPSS (Statistical Product and Service Solution) version 25.0. The results of this research conclude that environmental costs have a significant effect on tax avoidance, while corporate governance, which is proxied by institutional ownership and audit committees, does not have a significant effect on tax avoidance.

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