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All Journal JURNAL RELASI STIE MANDALA JEMBER International Journal of Social Science and Business JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Pengabdian Masyarakat IPTEKS MBA: Journal of Management and Business Aplication Jurnal Terapan Manajemen dan Bisnis JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan ABM: International Journal of Administration, Business and Management Jurnal Pengabdian Masyarakat (JPM) Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Ekonomi dan Bisnis GROWTH (JEBG) Relasi : Jurnal Ekonomi ABM: International Journal of Administration, Business and Management Jurnal Pengabdian Masyarakat
Muhaimin Dimyati
Institut Teknologi Dan Sains Mandala
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : JIAI (Jurnal Ilmiah Akuntansi Indonesia)

 1 
PENGARUH KOMITE AUDIT, DEWAN KOMISARIS INDEPENDEN DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK DI PERUSAHAAN KEUANGAN St. Nur Fadilah; Lia Rachmawati; Muhaimin Dimyati
Jurnal Ilmiah Akuntansi Indonesia Vol 6, No 2 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v6i2.5709

Abstract

This study aims to examine and analyze the effect of the audit committee, independent board of commissioners, and capital intensity on tax avoidance as measured by the Cash Effective Tax Rate (CETR). The population used in this study are financial companies listed on the Indonesia Stock Exchange during 2015 to 2019. The analysis techniques used in this research are classical assumption test, multiple linear regression analysis, determination coefficient test and hypothesis test. The results showed that partially the audit committee and independent board of commissioners had an effect on tax avoidance, while capital intensity had no effect on tax avoidance. Simultaneously, it shows that the audit committee, independent board of commissioners, and capital intensity have an effect on tax avoidance. 
Co-Authors Ade Permana, Angga Agus Dedi Mustofa Agustin HP, Agustin Ahmad Sauqi Ajeng Eka Pratama Alfiatin Alfiatin Anastasya Dyah Puspita Arofatul Jannah Danang Wikan Carito Devi Indah Permatasari Eka Pratama, Ajeng Eka Pratiwi, Yanna Hary Sulaksono Imam Suroso Istichomah Istichomah Mrenda Ayu Setyowati Muchamad Taufiq Muhammad Firdaus Muhammad Firdaus Muhammad Firdaus Muhammad Firdaus Muhammad Firdaus Muzakki Hidayat Nanda Widaninggar Nanda Widaninggar Noviansyah Rizal Nur Fadilah Nurma Yunita Nurma Yunita Nurshadrina Kartika Sari Nury Yasien Rachmatullah Petrus Amat Sutadi Ponang Undaghi T Rachmawati, Lia Ratih Rakhmawati Ratna Wijayanti Daniar Paramita Rini Ekowati Siti Isriyah Nurul Aini St. Nur Fadilah Supardi Supardi Supardi Supardi Supardi Supardi Sutadi, Petrus Amat Suwignnyo Widagdo Suwignyo Widagdo, Suwignyo Suwognyo Widagdo Taufiqqurachman Ummu Hanik Vicky Andika Prahemas Widagdo, Suwognyo Wiwik Fitria Ningsih Yanna Eka Pratiwi Yeni Kumalasari Yulianto - Yuniorita Indah Handayani Zainollah Zainollah Zainollah Zainollah Zainul Ulum