Valid Jurnal Ilmiah
Vol 16 No 2 (2019)

PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK DI INDONESIA

Made Dana Saputra (Politeknik Negeri Bali)
Jeni Susanti (Politeknik Negeri Bali)
Istiarto Istiarto (Politeknik Negeri Bali)

Article Info

Publish Date
24 Jul 2019

Abstract

This study aims to determine the effect of profitability, family ownership and corporate governance to tax avoidance in companies listed on the Indonesia Stock Exchange 2012-2016. The elements of corporate governance contain the proportion of the board of commissioners, and the committee audit, while profitability contains return on assets and family ownership. The sample of this research is property company, real estate, and building construction which listed in Indonesia Stock Exchange year 2012-2014. The sample that is built is not experiencing losses and selected by purposive sampling. Data analysis used multiple regression to test the hypothesis. The results show that profitability, family ownership and corporate governance significantly influence tax avoidance

Copyrights © 2019




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
0.272 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Valid Jurnal Ilmiah
Website

Abbrev

valid

Publisher

Sekolah Tinggi Ilmu Ekonomi AMM

Subject

Economics, Econometrics & Finance Social Sciences

Description

VALID addresses the broad area of management science, accounting, and business. We welcome quantitative and qualitative studies with high-quality, rigorous methods, and strong impact on the field. Topics covered include, but not strictly limited to: Business and management strategy Marketing ...