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description Research paper public Trisakti School of Management

PENGARUH CORPORATE GOVERNANCE, THIN CAPITALIZATION, SIZE, DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BEI

Jessica Jessica, Meiriska Febrianti
Published 1 March 2021

Abstract

The purpose of this research is to examine the influence of of independen commissioner, audit committee, institutional ownership, cost of debt, debt to equity, profitability, firm size and fiscal lost compensation to tax avoidance. The population of this research is all manufacture companies listed in Indonesia Stock Exchange from 2016 to 2018. Samples are obtained through purposive sampling method, in which only sixty-threelisted manufacture companies in Indonesia Stock Exchange meet the sampling criterias resulting 189 data available are taken as the samples. The research used multiple regressionmethod to test the effect of each variable in influencing tax avoidance. The empirical result indicates that size have negative influence to tax avoidance, the larger firms are more likely tends to have more space in choosing effective accounting methods to reduce tax burden. However for independen commissioner, audit committee, institutional ownership, cost of debt, debt to equity, profitability, and fiscal lost compensation do not effect the tax avoidance.

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