Pengaruh dewan komisaris independen, komite audit, roa dan der terhadap tax avoidance pendekatan operating cash flow Industri perbankan di asean

Putri, Gita Liony (2018) Pengaruh dewan komisaris independen, komite audit, roa dan der terhadap tax avoidance pendekatan operating cash flow Industri perbankan di asean. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This study aimed to examine the effect of independent commissioner, audit committee, return on assets and debt to equity ratio to tax avoidance approach of operating cash flow banking industry in ASEAN period 2013 up to 2016. This study uses 414 samples of banking companies and that be done outlier resulting in a final sample of 230 samples. This analysis technique used multiple linier regression analysis. The result of the analysis is independent commissioner and audit committee variables influence to tax avoidance. Meanwhile, profitability (ROA) and leverage (DER) variables do not effect to tax avoidance. Keyword : Tax Avoidance, Independent commissioners, audit committee, return on asset and debt to equity ratio.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 04 Jan 2019 06:48
Last Modified: 04 Jan 2019 06:48
URI: http://eprints.perbanas.ac.id/id/eprint/3708

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