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All Journal Jurnal Akuntansi Kontemporer Ilmiah Manajemen Bisnis Infestasi
Nurul Kompyurini
Universitas Trunojoyo Madura
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Infestasi

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MEMPREDIKSI KECENDERUNGAN PERUSAHAAN MELAKUKAN PENGHINDARAN PAJAK Yudhanta Sambharakreshna; Nurul Kompyurini
InFestasi Vol 12, No 2 (2016): Desember
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v12i2.2768

Abstract

This study aimed to analyze and predict the executive character, profitability, and corporate governance to tendency ofcompany doing tax avoidance. Samples are 45 companies joined in 45 LQ Indonesia Stock Exchange during 2009 until2013. Samples were selected using purposive sampling method. Data was analyzed using descriptive analysis method,multiple linear regression, hypothesis testing. The results of this study indicate that the character of executives andprofitability affect to the tax avoidance, while the audit committee and independent commissioner has no effection to the taxavoidance.
Co-Authors Habi Bullah, Habi Nugroho Tri Saputro Yudhanta Sambharakreshna Yuni Rimawati