Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES)
Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co

Analisis Faktor-Faktor yang Mempengaruhi Tax Avoidance terhadap Perusahaan yang Terdaftar di Bursa Efek Indonesia

Robby Krisyadi (Universitas Internasional Batam)
Andi Andi (Universitas Internasional Batam)

Article Info

Publish Date
06 Apr 2021

Abstract

Penelitian ini bertujuan untuk menguji pengaruh antara variabel leverage, intensitas aset tetap, komisaris independen, ukuran dewan komisaris, komite audit, kualitas audit, umur perusahaan, profitability, dan ukuran perusahaan terhadap tax avoidance pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Teknik pemilihan data menggunakan purposive sampling. Sebanyak 264 perusahaan atau 1320 data dijadikan sampel penelitian. Hasil penelitian ini menunjukkan variabel intensitas aset tetap, independen komisaris, komite audit memiliki pengaruh signifikan negatif terhadap tax avoidance. Kualitas audit berpengaruh signifikan positif terhadap tax avoidance. Selain itu, variabel lainnya tidak memiliki pengaruh signifikan terhadap tax avoidance.

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Journal Info
Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES)
Website

Abbrev

combines

Publisher

Universitas Internasional Batam

Subject

Aerospace Engineering Arts Social Sciences Other

Description

Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conducting a research is one of the implementations of Three Pillars of Higher Education that has a crucial role for the development of science, technology, and arts as well as for the improvement of the welfare ...