PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Perusahaan Pertambangan yang terdaftar di BEI)
he purpose of this research is to know the influence of institutional ownership, independent commissioner, audit committee and audit quality to tax avoidance at mining company listed on BEI year 2014-2016. The population of this study is mining companies listed on the BEI 2014-2016 as many as 4...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Airlangga
2018-05-01
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| Series: | Jurnal Riset Akuntansi dan Bisnis Airlangga |
| Subjects: | |
| Online Access: | http://jraba.org/journal/index.php/jraba/article/view/91 |
| Summary: | he purpose of this research is to know the influence of institutional
ownership, independent commissioner, audit committee and audit quality to
tax avoidance at mining company listed on BEI year 2014-2016. The
population of this study is mining companies listed on the BEI 2014-2016 as
many as 46 companies. Sampling used in this research purposive sampling
method. Data source is secondary data obtained from company website and
BEI website (www.idx.co.id). This study uses multiple regression analysis to
analyze data with the help of SPSS 21 edition program. The results of this
study indicate that the variables of institutional ownership, audit committee
and audit quality have significant influence on tax avoidance, while
independent commissioner variable has no significant effect on tax
avoidance. The results of this study are expected to be an additional
consideration of the management in conducting tax avoidance is correct and
efficient without violating applicable tax laws, and can provide additional
information for users of financial statements in investment decision making. |
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| ISSN: | 2548-1401 2548-4346 |