Pengaruh Profitabilitas, Leverage, Komite Audit, dan Karakter Eksekutif Terhadap Tax Avoidance

Syifa Pitaloka · Ni Ketut Lely Aryani Merkusiwati

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

Abstract

Tax avoidance is an action taken to minimize tax payments legally by utilizing loopholes in tax regulations. This study aims to examine the effect of profitability, leverage, audit committee, and executive character on tax avoidance. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017, with a total sample of 68 companies so that the number of observations was 204 selected as samples in this study. The sample selection uses probability sampling with purposive sampling technique. Based on the result of multiple linear regression analysis the results show that profitability, leverage, and executive character have a positive effect on tax avoidance, while the audit committee has a negative effect on tax avoidance. Keywords: Tax avoidance, profitability, leverage, audit committee, character executive

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2016Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance 2003Effective tax rates and the “industrial policy” hypothesis: evidence from Malaysia 2017PENGARUH LEVERAGE, PROFITABILITY, UKURAN PERUSAHAAN DAN PROPORSI KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE 2015PENGARUH KARAKTER EKSEKUTIF, KOMITE AUDIT, UKURAN PERUSAHAAN, LEVERAGE DAN SALES GROWTH PADA TAX AVOIDANCE 2016PENGARUH KOMITE AUDIT, PROPORSI KOMISARIS INDEPENDEN, DAN PROPORSI KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE 2016PENGARUH KOMISARIS INDEPENDEN, LEVERAGE, SIZE DAN CAPITAL INTENSITY RATIO PADA TAX AVOIDANCE

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2021The influence factors of tax avoidance in Indonesia 2022PENGARUH FINANCIAL DISTRESS DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE

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