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Steven Darmawan
Universitas Surabaya
Economics, Econometrics & Finance Social Sciences

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Analisis Pengaruh Karakteristik , Leverage dan GCG Perusahaan Manufaktur Sektor Basic Industry dan Chemical serta Consumer Goods yang Listing di BEI Periode 20130-2016 terhadap Tax Avoidance Steven Darmawan; Hari Hananto
Akuntansi dan Teknologi Informasi Vol. 12 No. 2 (2018): Volume 12, No. 2, September 2018
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.506 KB) | DOI: 10.24123/jati.v12i2.2272

Abstract

The objective of the research is to observe the effect of characteristic, leverage and corporate governance to tax avoidance in manufacturing company listed in BEI from 2013-2016. Population in this research consists of 109 companies. The test of hypothesis in this research uses regression linier analysis. The result of this research shows that capital intensity and ROA have significant effect to tax avoidance, while size, leverage, sales growth, corporate governance don’t have significant effect to tax avoidance.
Co-Authors Hari Hananto