Pengaruh Komite Audit, Kepemilikan Institusional, Dewan Komisaris, Ukuran Perusahaan Dan Profitabilitas Terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Perbankan

Sabu, Josef Anchieta (2019) Pengaruh Komite Audit, Kepemilikan Institusional, Dewan Komisaris, Ukuran Perusahaan Dan Profitabilitas Terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Perbankan. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study aims to determine the effect of audit committee, institutional ownership, board of commissioners, company size, and profitability (ROA) on tax avoidance in banking companies. The population in this study uses conventional banking companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2018 period. The sampling technique uses purposive sampling technique and produces a sample of 112 companies. Data analysis techniques used are descriptive statistical analysis, classic assumption tests, multiple linear regression analysis, and hypothesis testing. Based on research results show that the audit committee, institutional ownership, the board of commissioners, the size of the company has no effect on tax avoidance. While the profitability variable (ROA) affects the tax avoidance . Keywords: Tax Avoidance, Audit Committee, institutional ownership, Board of Commissioners,CompanySize,Profitability.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.9 - ACCOUNTING-BANK
Divisions: Bachelor of Accountancy
Depositing User: JOSEF ANCHIETA SABU
Date Deposited: 13 Nov 2019 07:20
Last Modified: 13 Nov 2019 07:20
URI: http://eprints.perbanas.ac.id/id/eprint/5036

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