FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP TAX AVOIDANCE
ABSTRACT: This research aims
to determine the effect of audit committees,institutional ownership,
independent commissioners, size, leverage and profitability (ROA) to tax
avoidance. Dependent variables used inthis study are tax avoidance and
Independent Variables used in this study are audit committee, institutional
ownership, proportion ofindependent commissioner, size, laverage and
profitabiliatas (ROA). The population in this study are all manufacturing
companies listed on theIndonesia Stock Exchange in 2011-2015. The sample
selection usingpurposive sampling method with final sample 18 observation data
duringthe period of 2011-2015. The type of data used is secondary data taken
fromCompany Financial Statement and Company Annual Report. Data analysis technique
used in this research is multiple linear regression analysistechnique with SPSS
20 program application. The results showed that thevariable of institutional
ownership, size and profitability (ROA) have an effect on tax avoidance. While
the audit committee, the proportion of independent commissioners and laverage
have no effect on tax avoidance.The coefficient of determination in this
research is 35.8%. Further researchis expected to add the number of samples, extend
the study period and addother variables that affect Tax Avoidance such as audit
quality for betterresearch results.
Keywords: Audit Committee,
Institutional Ownership, Proportion of Independent Commissioner, Size,
Laverage, Profitability(ROA) and Tax Avoidance
Penulis: Abdul Karim
Kode Jurnal: jpmanajemendd170429
