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All Journal JIFA (Journal of Islamic Finance and Accounting)
Afriyanti, Sharma Aidha
IAIN Surakarta
Religion Economics, Econometrics & Finance

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PENGARUH KARAKTER EKSEKUTIF DAN DIMENSI TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016) Afriyanti, Sharma Aidha
Journal of Islamic Finance and Accounting Vol 2, No 1 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.663 KB) | DOI: 10.22515/jifa.v2i1.1595

Abstract

The purpose of the study is to analyze the influence of executive character and corporate governance dimensions on tax avoidance in manufacturing companies that listed on the Indonesia Stock Exchange Period 2012-2016. The samples of this study is 37 companies that selected by using purposive sampling method. The results of this study shows that: Executive characters positive effect on tax avoidance. Independent commissioners not effect on tax avoidance. The audit committee not effect on tax avoidance. Audit quality positive effect on tax avoidance.
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