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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Akuntansi dan Ekonomi Bisnis Jurnal Akuntansi dan Keuangan Indonesia
Mienati Somya Lasmana
Fakultas Ekonomi Dan Bisnis Universitas Airlangga
Economics, Econometrics & Finance

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Journal : Jurnal Ilmiah Akuntansi dan Bisnis

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Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance Retta Merslythalia; Mienati Somya Lasmana
Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (119.726 KB) | DOI: 10.24843/JIAB.2016.v11.i02.p07

Abstract

This research aims to examine the effect of executive competency, the firm size, the independent commissioner and the institutional ownership towards tax avoidance. The number of population in this research is 141 manufacturing companies which are listed in Indonesia Stock Exchange during 2012 to2014. This research uses purposive sampling technique. The multiple linear regression analysis is used to analyze the data. There are 49 companies used as the samples of this study. Based on the conducted data analysis on this research, it concludes that:( 1 ) the executive competence has no effects on tax avoidance ( 2 ) the firm size has no effects on tax avoidance ( 3 ) the independent commissioner has no effects on tax avoidance while ( 4 )the institutional ownership affects tax avoidance.
Co-Authors Bani Alkausar Farel Badar Kawakibi I Made Narsa Kurniawan, Muhammad Alif Muhammad Alif Kurniawan Musrifah Novianti Ninik Zulaikah Reni Eka Isyatir Rodhiyah Retta Merslythalia Sabrina Kartikasari Santi Novita Tjiptohadi Sawarjuwono