Pengaruh Penerapan Good Corporate Governance Terhadap Kepatuhan Pajak Perusahaan Publik

The objective of this study is to examine the influence of implementation of Good Corporate Governance on Tax Compliance at public companies. The population of this study are public companies that listed on the Indonesia Stock Exchange. Sampling in this study using purposive sampling. The sample are...

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Main Authors: , Urip Hudiarto, , Dr. Eko Suwardi, M.Sc.
Format: Thesis
Published: [Yogyakarta] : Universitas Gadjah Mada 2013
Subjects:
ETD
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author , Urip Hudiarto
, Dr. Eko Suwardi, M.Sc.
author_facet , Urip Hudiarto
, Dr. Eko Suwardi, M.Sc.
author_sort , Urip Hudiarto
collection UGM
description The objective of this study is to examine the influence of implementation of Good Corporate Governance on Tax Compliance at public companies. The population of this study are public companies that listed on the Indonesia Stock Exchange. Sampling in this study using purposive sampling. The sample are public companies that have implemented good corporate governance and participate in the CGPI rating. Number of samples surveyed were 24 companies. The result of this study showed that the implementation of Good Corporate Governance Compliance enough to influence tax compliance at public companies. However, the influence of implementation of Good Corporate Governance on Tax Compliance only on Formal Tax Compliance. Implementation of Good Corporate Governance has no influence on Material Tax Compliance.
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spelling oai:generic.eprints.org:1183602016-03-04T08:44:09Z https://repository.ugm.ac.id/118360/ Pengaruh Penerapan Good Corporate Governance Terhadap Kepatuhan Pajak Perusahaan Publik , Urip Hudiarto , Dr. Eko Suwardi, M.Sc. ETD The objective of this study is to examine the influence of implementation of Good Corporate Governance on Tax Compliance at public companies. The population of this study are public companies that listed on the Indonesia Stock Exchange. Sampling in this study using purposive sampling. The sample are public companies that have implemented good corporate governance and participate in the CGPI rating. Number of samples surveyed were 24 companies. The result of this study showed that the implementation of Good Corporate Governance Compliance enough to influence tax compliance at public companies. However, the influence of implementation of Good Corporate Governance on Tax Compliance only on Formal Tax Compliance. Implementation of Good Corporate Governance has no influence on Material Tax Compliance. [Yogyakarta] : Universitas Gadjah Mada 2013 Thesis NonPeerReviewed , Urip Hudiarto and , Dr. Eko Suwardi, M.Sc. (2013) Pengaruh Penerapan Good Corporate Governance Terhadap Kepatuhan Pajak Perusahaan Publik. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=58307
spellingShingle ETD
, Urip Hudiarto
, Dr. Eko Suwardi, M.Sc.
Pengaruh Penerapan Good Corporate Governance Terhadap Kepatuhan Pajak Perusahaan Publik
title Pengaruh Penerapan Good Corporate Governance Terhadap Kepatuhan Pajak Perusahaan Publik
title_full Pengaruh Penerapan Good Corporate Governance Terhadap Kepatuhan Pajak Perusahaan Publik
title_fullStr Pengaruh Penerapan Good Corporate Governance Terhadap Kepatuhan Pajak Perusahaan Publik
title_full_unstemmed Pengaruh Penerapan Good Corporate Governance Terhadap Kepatuhan Pajak Perusahaan Publik
title_short Pengaruh Penerapan Good Corporate Governance Terhadap Kepatuhan Pajak Perusahaan Publik
title_sort pengaruh penerapan good corporate governance terhadap kepatuhan pajak perusahaan publik
topic ETD
work_keys_str_mv AT uriphudiarto pengaruhpenerapangoodcorporategovernanceterhadapkepatuhanpajakperusahaanpublik
AT drekosuwardimsc pengaruhpenerapangoodcorporategovernanceterhadapkepatuhanpajakperusahaanpublik