Factors That Influence Tax Avoidance in Indonesia Stock Exchange

Yuniarwati Yuniarwati · I Cenik Ardana · Sofia Prima Dewi · Caroline Lin

35 citations0/0 files storedChinese Business Review

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Corporate Taxation and Avoidance Taxation and Legal Issues Corporate Governance and Financial Management

Abstract

The purpose of this study was to obtain empirical evidence about the influence of the proportion of independent commissioners, audit committee, audit quality, profitability, and firm size against the tax avoidance.This study used a sample of one hundred and fifty three samples.These results indicate that profitability has an influence on tax avoidance while the proportion of independent commissioners, audit committee, audit quality, and firm size have no influence on tax avoidance.

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2012PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE 2014PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, DAN KARAKTERISTIK EKSEKUTIF PADA TAX AVOIDANCE PERUSAHAAN MANUFAKTUR 2014PENGARUH KARAKTER EKSEKUTIF, KARAKTERISTIK PERUSAHAAN, DAN DIMENSI TATA KELOLA PERUSAHAAN YANG BAIK PADA TAX AVOIDANCE DI BURSA EFEK INDONESIA 2016PENGARUH KOMITE AUDIT, KUALITAS AUDIT, KEPEMILIKAN INSTITUSIONAL, RISIKO PERUSAHAAN DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE 2014PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013

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