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Nurul Yunita
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Economics, Econometrics & Finance Education

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TAX AVOIDANCE, CORPORATE GOVERNANCE, KARAKTER MANAJEMEN, DAN KARAKTERISTIK PERUSAHAAN Rafrini Amyulianthy; Nurul Yunita; Yetty Murni
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
Publisher : Jurnal Akuntansi

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Abstract

The purpose of this study is to determine the effect of tax avoidance, corporate governance, executive’s character, and firm characteristics. Secondary data for this study were collected from companies included in the category of 100 compasses listed on the Indonesia Stock Exchange in the period 2015. The sample used in this study as many as 54 companies. Based on the results and the conclusion of the research indicate: institutional ownership, independent commissioner, audit quality, executive’s character and leverage do influence tax avoidance. Meanwhile, audit committee and firm size does not affect tax avoidance. Keywords: corporate governance, executive’s character, corporate characteristics, tax avoidance
TAX AVOIDANCE, CORPORATE GOVERNANCE, KARAKTER MANAJEMEN, DAN KARAKTERISTIK PERUSAHAAN Rafrini Amyulianthy; Nurul Yunita; Yetty Murni
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1.2293

Abstract

The purpose of this study is to determine the effect of tax avoidance, corporate governance, executive’s character, and firm characteristics. Secondary data for this study were collected from companies included in the category of 100 compasses listed on the Indonesia Stock Exchange in the period 2015. The sample used in this study as many as 54 companies. Based on the results and the conclusion of the research indicate: institutional ownership, independent commissioner, audit quality, executive’s character and leverage do influence tax avoidance. Meanwhile, audit committee and firm size does not affect tax avoidance. Keywords: corporate governance, executive’s character, corporate characteristics, tax avoidance
Co-Authors Rafrini Amyulianthy Yetty Murni