?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+TATA+KELOLA+PERUSAHAAN+TERHADAP+PENGHINDARAN+PAJAK+PADA+PERUSAHAAN+PERTAMBANGAN++YANG+TERDAFTAR+DI+BURSA+EFEK+INDONESIA+(BEI)%0D%0APERIODE+2011-2015%0D%0A&rft.creator=ELSIANA+RUDDIAN%2C+1341031013&rft.subject=HF5601+Accounting&rft.description=Abstrak%0D%0A%0D%0APenelitianinidilatarbelakangiolehisu+yang+maraktentangfenomenapenghindaranpajak+di+Indonesia.+PenelitianinibertujuanuntukmenganalisispengaruhtatakelolaperusahaandanProfitabilitasterhadappenghindaranpajak.PenghindaranpajakmerupakanVariabelDependendanpenghindaranpajakdidalampenelitianinidiukurdengan+Cash+Efective+Tax+Rate+dan+Earnings+Management.ProporsiKomisarisIndependen%2C+Kepemilikanmanajerial%2C+kepemilikaninstitusionaladalahVariabelIndependendanadapunProfitabilitasadalahVariabel+kontrol+padapenelitianini.sampelpenelitianiniadalah+18+perusahaanpertambangan+yang+terdaftar+di+Bursa+Efek+Indonesia+Periodetahun2011-2015.+SampeldipilihdenganmenggunakanmetodePurposive+Sampling.Analisis+data+dilakukandenganujiasumsiklasikdanpengujianhipotesisdenganmetoderegresi+linier+berganda.Hasildaripenelitianinimenunjukkanbahwavariabel+kontrol+yang+dalamhaliniyaituprofitabilitasmemilikihubunganpositifdansignifikanterhadappenghindaranpajak%0D%0A%0D%0AKata+kunci%09%3A%09TataKelola+Perusahaan%2C+PenghindaranPajak%2C+Profitabilitas%2C+manajemen+laba%2C+Cash+Efective+Tax+Rate%0D%0A%0D%0A%0D%0AAbstract%0D%0A%0D%0A%0D%0AThis+research+is+motivated+by+the+widespread+issue+about+the+phenomenon+of+tax+evasion+in+Indonesia+this+study+aims+to+analyze+corporate+governance+and+profitability+againts+tax+evasion+.+Tax+evasion+is+a+dependent+variable+and+measured+by+cash+Effective+Tax+Rate+and+Earnings+Management.+The+proportion+of+Independent+Commissioners%2C+Managerial+Ownership%2C+Institusional+Ownership+are+independent+variables.+The+profitabilsity+is+the+control+variable.+The+sample+of+this+research+is+18+mining+companies+listed+in+Indonesia+stock+exchange+period+2011-2015.+Sample+is+chosen+by+using+purposive+sampling+method.++Data+analysis+was+done+by+classical+assumption+test+and+hypotesis+test+by+multiple+linear+regression+method.the+results+of+this+study+indicate+that+that+the+control+variable+has+a+positive+and+significant+correlated++to+avoidance+of+taxes.%0D%0A%0D%0A%0D%0AKeywords%3A+Corporate+Governance%2C+Tax+Avoidance%2C+Earnings+Management%2C+Cash+Effective+Tax+Rate%0D%0A%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2017-08-02&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F27892%2F1%2FABSTRAK%2520%2528ABSTRACT%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F27892%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F27892%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++ELSIANA+RUDDIAN%2C+1341031013++(2017)+PENGARUH+TATA+KELOLA+PERUSAHAAN+TERHADAP+PENGHINDARAN+PAJAK+PADA+PERUSAHAAN+PERTAMBANGAN+YANG+TERDAFTAR+DI+BURSA+EFEK+INDONESIA+(BEI)+PERIODE+2011-2015.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F27892%2F