Pengaruh Profitabilitas, Kepemilikan Institusional, Komite Audit, Ukuran Perusahaan terhadap Tax Avoidance pada Perusahaan Sub-Sektor Perbankan yang terdaftar di BEI Periode 2016-2019
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Institusion

Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya

Author

Yudha, Erlangga Dwi

Subject

657.45 - AUDITING 

Datestamp

2024-05-20 07:19:21 

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. 

File :
ARTIKEL ILMIAH.pdf
COVER.pdf
BAB I.pdf
BAB II.pdf
BAB III.pdf
BAB IV.pdf
BAB V.pdf
LAMPIRAN.pdf