PENGARUH PROFITABILITAS, LEVERAGE, INTENSITAS MODAL DAN PROPORSI DEWAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE
Journal Title: Jurnal Ekobis Dewantara - Year 2018, Vol 1, Issue 6
Abstract
Jurnal Ekobis Dewantara Vol. 1 No. 6 Juni 2018171PENGARUH PROFITABILITAS, LEVERAGE, INTENSITAS MODAL DAN PROPORSI DEWAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE(Studi Pada Perusahaan Jasa Subsektor Bank yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016)Friska Atika SaputriAlumni Fakultas Ekonomi Universitas Sarjanawiyata TamansiswaEmail: friska.atika@gmail.comAbstractTax is a compulsory contribution of the state payable by a person to the state or entity as a taxpayer by not obtaining direct, coercive, and revoking taxes under the law. The purpose of this study is to illustrate the effect of profitability, leverage, capital intensity, and the proportion of independent board of commissioner against tax avoidance.This research is included in the type of quantitative research. Its population is all bank service sub sector companies listed in Indonesia stock exchange in 2012-2016. To test the hypothesis, used secondary data with purposive sampling method. Data analysis techniques use multiple linear regression with profitability, leverage, capital intensity and proportion of independent board of commissioners as variable (X) and tax avoidance as variable (Y).The result of data analysis shows that profitability and proportion of independent boardof commissioner have negative effect to tax avoidance. While the leverage and capital intensity variables have no effect on tax avoidance. And profitability, leverage, capital intensity and proportion of independent board of directors influence simultaneously to tax avoidance
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Friska Atika Saputri
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- EP ID EP654506
- DOI 10.26460/ed_en.v1i6.424
- Views 199
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