PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN DENGAN PENGHINDARAN PAJAK SEBAGAI VARIABEL PEMODERASI

  • Uning Fiyati Universitas Kristen Satya Wacana
  • Yefta Andi Kusnoegroho Universitas Kristen Satya Wacana
Keywords: Good Corporate Governance, Company Performance, Tax Avoidance

Abstract

Coal companies are a business sector with very high prospects and also generate fantastic economic value. Company performance is one of the factors to measure the success of the implementation of financial functions within the company so that GCG in the company is implemented. The high economic value generated by coal companies is not directly proportional to the contribution of taxes paid. The low ratio of taxes paid proves an indication of tax avoidance. This research was conducted on 13 coal industries with a study period of 2016 - 2019. The results of the hypothesis test explain that tax avoidance is considered to affect a moderation predictor in the research conducted.

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Published
2021-01-21
How to Cite
Fiyati, U., & Kusnoegroho, Y. (2021). PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN DENGAN PENGHINDARAN PAJAK SEBAGAI VARIABEL PEMODERASI. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 5(1), 357-379. https://doi.org/10.31955/mea.vol5.iss1.pp357-379