Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Vol 1 No 2 (2020): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)

Pengaruh Corporate Governance, Profitabilitas, Ukuran Perusahaan, Leverage, Dan Kualitas Audit Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Pada Tahun 2014

Mayasari Mayasari (IBI-K57)
Hamnah Al-Musfiroh (Institut Bisnis dan Informatika (IBI) Kosgoro 1957)

Article Info

Publish Date
28 Dec 2020

Abstract

The goal of this study is to determine the effect of institutional ownership, profitability, firm size, leverage and audit quality towards the tax evasion. In order to find out the influence between two or more variables, the study uses the descriptive and the causal associative approaches. The sixty six manufacturing companies (basic industry and chemical sector) registered in the 2014 Indonesian Stock Exchange (BEI) become the population in this study, and the purposive sampling is conducted to take the 39 samples of the study. The result shows two things. The first outcome demonstrates that the institutional ownership, profitability, leverage, and audit quality do not possess significant influence towards the tax evasion whilst the second one shows that the firm size has the significant influence towards the tax evasion.

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Journal Info
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Website

Abbrev

jabisi

Publisher

Institut Bisnis & Informatika Kosgoro 1957

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis Indonesia (JABISI) p-ISNN : 2774-518X e-ISSN : 2775-2828 merupakan jurnal dengan bidang keilmuan akuntansi dengan memuat artikel ilmiah penelitian dan terapan serta materi tentang metode dan perkembangan teori, serta ilmu terapan yang terkait dengan Ilmu akuntansi, ...