PENGARUH THIN CAPITALIZATION, RETURN ON ASSET, DAN CORPORATE GOVERNANCE PADA PERUSAHAAN JAKARTA ISLAMI INDEX (JII)
Abstract: The purpose of this
study is to examine the effect of independent variables on tax avoidance of
companies listed in Jakarta Islamic Index (JII) in the period of 2011 to
2015.Independent variables used in this study are thin capitalization, return
on asset,and corporate governance. Corporate governance is proxied by public
ownrship, the proportion of independent directors, audit quality and audit
comittee. By using purposive sampling method, from 30 companies listed in JII,
15 companies are choosed as the sample of this study.
The type of data used in this study is secondary data which is financial
statement. Collecting data technique used in this study is documentary. Data is
analyzed by statistical analysis using a multiple regression analysis. Then
data is processed by IBM Statistical Package for Social Science (SPSS) 23th
version program.
The result of the study show that 16,5% dependent variable or tax
avoidance can be explained by independent variables. Simultaneously the
independent variables have effect n tax avoidance. Individually thin
capitalization, return on asset and the proportion of independent directors
have positive effect on tax avoidance and insignificant, audit comittee have
negative effect on tax avoidance and insignificant.While public ownership have
positif effect on tax avoidance and significant, and audit quality have
negative effect on tax avoidance and significant.
Keywords : Tax avoidance, thin
capitalization, return on asset, corporate governance, public ownership, the
proportion of independent directors, audit quality, audit committee
Penulis: Fadhil Ismi, Linda
Linda
Kode Jurnal: jpakuntansidd160705
