Faktor-faktor yang Berpengaruh Terhadap Tax Avoidance (Studi Pada Perusahaan Jasa Keuangan Yang Terdaftar Di Bei Tahun 2011-2015)
Abstract
This study aims to test the influence of profitability, leverage, company
size, and independent commissioner towards tax avoidance on a financial service
company listed on the Indonesia Stock Exchange (BEI) 2011-2015. Profitability,
leverage, company size, and independent commissioner as independent variable
that is supposed to influence the dependent variable tax avoidance as measured
by Cash Effective Tax Rate (CETR). This research used purposive sampling
method and examine by multiple linear regression analysis. Samples were 48
financial service company listed on the Stock Exchange in 2011-2015. The
research data using secondary data through the annual audited financial
statements. The results of this research showed that (1) Profitability has a
significant positive influential on tax avoidance, (2) Leverage has a significant
positive influential on tax avoidance, (3) Company Size has no significant
influential on tax avoidance, (4) Independent Commissioner has a significant
positive influential on tax avoidance.
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