PENGARUH KOMISARIS INDEPENDEN, LEVERAGE, SIZE DAN CAPITAL INTENSITY RATIO PADA TAX AVOIDANCE
ABSTRACT: Tax avoidance is tax
planning which exploit loopholes contained in the tax laws that are legal. The
population in this study are all companies listed on the Indonesia Stock
Exchange 2012-2014. Sample selection technique used is to nonprobability
sampling method is purposive sampling technique. The number of samples in the
study sample was 189 during the third period. Data analysis techniques used in
this research is multiple linear regression analysis. The analysis of this
study showed an Independent Commissioner and size positive and significant
impact on tax avoidance, it means that the higher the number of Independent
Commissioners and the higher the size of the company or the size of tax
avoidance, the level will be higher. Leverage ratio and capital intensity had
no significant effect on tax avoidance, it means that the variable is not a
significant influence on the practice of tax evasion.
Penulis: I Gusti Lanang Ngurah
Dwi Cahyadi Putra, Ni Ketut Lely Aryani Merkusiwati
Kode Jurnal: jpakuntansidd160101
