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@thesis{thesis,
author={Yudha Erlangga Dwi},
title ={Pengaruh Profitabilitas, Kepemilikan Institusional, Komite Audit, Ukuran Perusahaan terhadap Tax Avoidance pada Perusahaan Sub-Sektor Perbankan yang terdaftar di BEI Periode 2016-2019},
year={2021},
url={http://eprints.perbanas.ac.id/12282/},
abstract={The purpose of this study was to determine the significance of the effect of Profitability, Institutional Ownership, Audit Committee, and Company Size on Tax Avoidance in Banking Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2016-2019 Period. The type of research in this study is causality research with a quantitative method approach. The sample in this study is the Banking Sub-Sector Companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period as many as 28 companies using purposive sampling technique.
The analytical technique used in this study is multiple linear regression analysis. The findings in this study proved that: (1) Profitability has no effect on tax avoidance; (2) institutional ownership has no effect on tax avoidance; (3) the audit committee has no effect on tax avoidance; and (4) firm size has an effect on tax avoidance.}
}