JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Vol 6, No 2 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)

PENGARUH KOMITE AUDIT, DEWAN KOMISARIS INDEPENDEN DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK DI PERUSAHAAN KEUANGAN

St. Nur Fadilah (Sekolah Tinggi Ilmu Ekonomi Mandala)
Lia Rachmawati (Sekolah Tinggi Ilmu Ekonomi Mandala Jember)
Muhaimin Dimyati (Sekolah Tinggi Ilmu Ekonomi Mandala Jember)

Article Info

Publish Date
22 Oct 2021

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. 

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Journal Info
JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Website

Abbrev

JIAI

Publisher

Universitas Muhammadiyah Jember

Subject

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Description

JIAI (Indonesian Accounting Scientific Journal) is a publication of the Accounting Study Program, Faculty of Economics, University of Muhammadiyah Jember, p-ISSN: 2528-6501, e-ISSN: 2620-5432. Publications in the form of writings published periodically and have the aim as a place to accommodate ...