International Journal of Multidisciplinary Research and Literature (IJOMRAL)
Vol. 2 No. 1 (2023): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE

THE EFFECT OF INDEPENDENT COMMISSIONERS, COMPANY SIZE AND PROFITABILITY ON TAX AVOIDANCE IN COMPANIES LISTED IN THE IDX80 INDEX OF THE INDONESIA STOCK EXCHANGE

Muklas Nur Ardiansyah (Universitas Negeri Jakarta)
Sri Zulaihati (Universitas Negeri Jakarta)
Mardi Mardi (Universitas Negeri Jakarta)

Article Info

Publish Date
10 Jan 2023

Abstract

This study aims to analyze the Effect of Independent Commissioners, Company Size and Profitability on Tax Avoidance in Companies Listed in the IDX80 Index of the Indonesia Stock Exchange. The research method used is a quantitative method with secondary data obtained by collecting the annual financial statements of IDX80 companies on the Indonesia Stock Exchange page. The research sample was 57 IDX80 companies selected using a purposive sampling technique. The data analysis technique used is descriptive statistics, analysis prerequisite test, classical assumption test, multiple linear regression test and hypothesis testing. The results of this study indicate that independent commissioners have no effect on tax avoidance, company size harms tax avoidance and profitability has no effect on tax avoidance. The coefficient of determination in this study is 6%, indicating independent commissioners' ability, company size and profitability to affect tax avoidance. At the same time, the rest is influenced by other factors not examined

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Journal Info
International Journal of Multidisciplinary Research and Literature (IJOMRAL)
Website

Abbrev

home

Publisher

Yayasan Education Social Center Publisher

Subject

Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

Description

IJOMRAL is a multidisciplinary forum for the publication of articles and research and discussion of issues that bear upon and enfold all the field. focuses on a broad range of topics covering all topic form Research or Literature Review that are of regional and World ...