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

Yudha, Erlangga Dwi (2021) Pengaruh Profitabilitas, Kepemilikan Institusional, Komite Audit, Ukuran Perusahaan terhadap Tax Avoidance pada Perusahaan Sub-Sektor Perbankan yang terdaftar di BEI Periode 2016-2019. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.

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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.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: ERLANGGA DWI YUDHA
Date Deposited: 20 May 2024 07:19
Last Modified: 20 May 2024 07:19
URI: http://eprints.perbanas.ac.id/id/eprint/12282

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