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description Research paper public Sekolah Tinggi Ilmu Ekonomi Trisakti

FAKTOR-FAKTOR YANG MEMENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BEI

Muhammad Dafa Ulbilad, Arwina Karmudiandri
Diterbitkan 1 September 2021

Abstrak

This research aims to examine the influence of return on asset, institutional ownership, firm size, leverage, sales growth, composition of the independent board, and audit committee as independent variable on tax avoidance as dependent variable. The company used in this research is a manufacturing company listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The number of research samples are 57 companies with a total of 171 research data. The method of this study was purposive sampling and used multiple linear regression analysis to test the hypothesis. The results of this research are return on asset and leverage have an influence on tax avoidance. While institutional ownership, firm size, sales growth, composition of the independent board, and audit committee have no influence on tax avoidance.

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