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All Journal Jurnal Paradigma Ekonomika Quantitative Economics Journal Electro Luceat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Akuntansi Prima Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Bukit Pengharapan
Sipahutar, Tetty Tiurma Uli
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Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Engineering Medicine & Pharmacology Social Sciences Other

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Effect Of Profitability, Leverage, Composition of the Board of Commissioners, Audit Committee and Fiscal Loss Compensation on Tax Avoidance in Banking Companies in BEI Siregar, Pardomuan; Pakpahan, Ardy Johannes; Sipahutar, Tetty Tiurma Uli
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3271

Abstract

This study aims to determine the relationship between profitability, leverage, and composition of the board of commissioners, audit committee, tax loss compensation on tax avoidance in companies banks listed on the Indonesia Stock Exchange in 2017 – 2019 The research method used is a quantitative research method with a descriptive approach. The research population is 39 companies. The sampling technique used is purposive sampling. Based on the results of the study showed that partially profitability has a positive effect on tax avoidance, but leverage, the composition of the board of commissioners, audit committee, and fiscal loss compensation on tax avoidance. The results of the study simultaneously show that the variables of profitability, leverage, composition of the board of commissioners, audit committee and compensation have no simultaneous effect on tax avoidance.
Co-Authors Andini, Natasia Andriyani, Ferra Anjelina, Selly Asmara, Lara Ginting , Hannitra Fitria Ismayuni, Tri Utari Isny, Rizki Septiandre Katharina, Ninta Manurung, Kwinta Monika Marbun, Novelia Munthe, Dertina Eftaria Nabayu, Yona Putri Naibaho, Vitri Sari Nainggolan, Benny Rojeston Marnaek Ndruru, Martonius Pakpahan, Ardy Johannes Piter, Jhon prasanti, Dessy Putri Br S.Kemb, Riana Rantika Dwi Ria Manurung, Ria Romy, Elly Sari, Dinda Wulan Sebayang , Novi Adriyani Sembiring, Jessi Charina Sihaloho, Jenni Sihombing, Triani Sylvana Silaban, Pelita Br. Siregar, Pardomuan Sitepu, Wilsa Road Betterman Tarigan, Ema Saputri Br Yani, Ade Irma Yani Yosita Lianawati Zebua, Ester