The Influence of Profitability, Leverage, Independent Commissioner, and Company Size to Tax Avoidance

Intan Taqta Alfina · Siti Nurlaela Anita Wijayanti

30 citations0/0 files storedPROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

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

Abstract

This research aims to test the influence of profitability, leverage, independent Commissioner, and the size of the company to tax avoidance on mining companies listed on the Indonesia stock exchange in 2014-2016. The independent variable in this study is the Retrun On Assets (ROA), Debt To Equity Ratio (DER), the independent Commissioner, and the size of the company. For the dependent variable in this study using Cash Effective Tax Rate (CETR). The population that used as many as 45 companies, research on samples with a purposive sampling technique that generates a sample of 10 companies with a three-year period in order to conduct research. Analytical techniques used were linear regression analysis. The results of this research show that leverage, independent Commissioner of the company and the size effect on tax avoidance. While profitability has no effect on tax avoidance. Keywords: Profitability, Leverage, Independent Commissioner, Company Size, Tax Avoidance

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 30 citations exist upstream.

Cited by

2020The Effects of Executive and Company Characteristics on Tax Aggressiveness 2023Financial attributes and corporate tax planning of listed manufacturing firms in Nigeria: moderating role of real earnings management 2020THE RELATIONS AMONG FIRM CHARACTERISTIC, CAPITAL INTENSITY, INSTITUTIONAL OWNERSHIP, AND TAX AVOIDANCE: SOME EVIDENCE FROM INDONESIA 2020PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN BARANG INDUSTRI KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2014 – 2018

Imported from OpenAlex (CC0) — nothing here is generated.