Jurnal Bisnis Terapan
Vol. 3 No. 01 (2019): Jurnal Bisnis Terapan

PENGARUH KOMITE AUDIT, RETURN ON ASSETS (ROA), DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK

Fabia Tiala (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Wisnuwardhana Malang)
Ratnawati Ratnawati (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Wisnuwardhana Malang)
M.Taufiq Noor Rokhman (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Wisnuwardhana Malang)

Article Info

Publish Date
29 Jun 2019

Abstract

This study aims to test and describe Tax Avoidance which is influenced by the Audit Committee, Return On Assets (ROA), and Leverage. This study uses two variables, namely the independent and dependent variables, and the source of data in this study in the form of financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. Data analysis was performed by classical assumption test and hypothesis testing in this study using multiple linear regression methods. The results of this study indicate that partially the Audit Committee and Leverage variables have a significant effect on tax avoidance, while the Return on Assets (ROA) does not affect tax avoidance.

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Journal Info
Jurnal Bisnis Terapan
Website

Abbrev

JIBT

Publisher

Universitas Surabaya

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Bisnis Terapan (JBT) diterbitkan oleh Politeknik Ubaya, Surabaya. Jurnal ini terbit 2 (dua) kali setahun, setiap bulan Februari dan Agustus. Jurnal JBT versi Online terbit pertama kali bulan Agustus 2017. Jurnal Bisnis Terapan (JBT) adalah Jurnal Ilmiah berlingkup Nasional. Jurnal ini memuat ...