Pengaruh Corporate Governance, Profitabilitas, dan Ukuran Perusahaan terhadap Tax Avoidance Pada Bank Umum Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2015
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Institusion
STIE Indonesia Banking School
Author
Mutia, Nisita
Subject
HF5601 Accounting
Datestamp
2023-01-16 02:18:14
Abstract :
Tax avoidance is a tax savings actionsthat are still in the realm of tax law (lawful fashion). Audit committee, audit quality, profitability (ROA), firm size (Size) are used as independent variables were estimated impact ontax avoidance as the dependent variable and proxied through Cash Effective Tax Rate (CETR). This research was conducted on the Stock Exchange the period 2011 - 2015. Data obtained by accessing the Indonesia Stock Exchange?swebsite. The samples in this study used nonprobability sampling method with purposive sampling technique in order to get a sample size of 30 companies and the number of observations is 114 times. Data in this study were analyzed with multiple linear analysis techniques. The results of this study indicate that the proportion of profitability (ROA)has a positive effect on tax avoidance.And three variables do not affect tax avoidance are the amount of the audit committee, audit quality, firm size (Size).
Tax avoidance is a tax savings actionsthat are still in the realm of tax law (lawful fashion). Audit committee, audit quality, profitability (ROA), firm size (Size) are used as independent variables were estimated impact ontax avoidance as the dependent variable and proxied through Cash Effective Tax Rate (CETR). This research was conducted on the Stock Exchange the period 2011 - 2015. Data obtained by accessing the Indonesia Stock Exchange?swebsite. The samples in this study used nonprobability sampling method with purposive sampling technique in order to get a sample size of 30 companies and the number of observations is 114 times. Data in this study were analyzed with multiple linear analysis techniques. The results of this study indicate that the proportion of profitability (ROA)has a positive effect on tax avoidance.And three variables do not affect tax avoidance are the amount of the audit committee, audit quality, firm size (Size).
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