Fitri Kodariah, Fitri and Sulistyowati, Sulistyowati (2020) PENGARUH KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL, ROA, LEVERAGE DAN SALES GROWTH TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY, REAL ESTATE DAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018). PENGARUH KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL, ROA, LEVERAGE DAN SALES GROWTH TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY, REAL ESTATE DAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018). (Unpublished)
![[img]](http://repository.stei.ac.id/style/images/fileicons/text.png) |
Text (ARTIKEL BAHASA INDONESIA)
11160600136_ARTIKEL INDONESIA_2020.pdf Available under License Creative Commons Attribution Non-commercial. Download (493kB) |
|
Text (ARTIKEL BAHASA INGGRIS)
11160600136_ARTIKEL INGGRIS_2020.pdf Available under License Creative Commons Attribution Non-commercial. Download (453kB) |
Abstract
Taxes are the country's main source of income for the welfare of the people. However, for companies, taxes are burdens that will reduce company revenues which automatically reduce company profits. Based on agency theory, every relationship there is a potential problem, such as the government and taxpayers, even between shareholders and company owners. This can be said to be a conflict of interest that triggers tax avoidance. Not avoidance is a company effort to legally minimize the tax burden by taking advantage of the weaknesses contained in the tax law. This study aims to provide empirical evidence regarding the influence of independent commissioners, managerial ownership, ROA, leverage and sales growth on tax avoidance in property, real estate and building construction companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. The sampling method used in this research is purposive sampling method with a sample of 27 companies during the observation period of 5 consecutive years so that the total sample is 135. Hypothesis testing is done by using multiple linear regression method with software eviews 10.The results of this study prove that independent commissioners and managerial ownership have no effect on tax avoidance. The results also prove that ROA, leverage and sales growth have a positive effect on tax avoidance.
| Item Type: | Article |
|---|---|
| Subjects: | Akuntansi > Perpajakan |
| Divisions: | S1 Akuntansi |
| Depositing User: | Users 780 not found. |
| Date Deposited: | 08 Jan 2021 09:32 |
| Last Modified: | 08 Jan 2021 09:32 |
| URI: | http://repository.stei.ac.id/id/eprint/2945 |
Actions (login required)
 |
View Item |
