Pengaruh Corporate Governance, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Bank Umum Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2015

Mutia, Nisita (2018) Pengaruh Corporate Governance, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Bank Umum Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2015. S1 thesis, STIE Indonesia Banking School.

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Official URL: http://lib.ibs.ac.id/index.php?p=show_detail&id=38...

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 30companies and the number of observations is 114times. 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 positiveeffect on tax avoidance.And three variables do not affect tax avoidance are the amount of the audit committee, audit quality, firm size (Size). eywords: tax avoidance, cash effective tax rate, audit committee, audit quality, profitability (ROA), firm size (Size)

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 05 May 2020 01:54
Last Modified: 26 Aug 2020 04:12
URI: http://repository.ibs.ac.id/id/eprint/180

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