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I Gusti Lanang Ngurah Dwi Cahyadi Putra
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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PENGARUH KOMISARIS INDEPENDEN, LEVERAGE, SIZE DAN CAPITAL INTENSITY RATIO PADA TAX AVOIDANCE I Gusti Lanang Ngurah Dwi Cahyadi Putra; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 17 No 1 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Tax avoidance is tax planning which exploit loopholes contained in the tax laws that are legal. The population in this study are all companies listed on the Indonesia Stock Exchange 2012-2014. Sample selection technique used is to nonprobability sampling method is purposive sampling technique. The number of samples in the study sample was 189 during the third period. Data analysis techniques used in this research is multiple linear regression analysis. The analysis of this study showed an Independent Commissioner and size positive and significant impact on tax avoidance, it means that the higher the number of Independent Commissioners and the higher the size of the company or the size of tax avoidance, the level will be higher. Leverage ratio and capital intensity had no significant effect on tax avoidance, it means that the variable is not a significant influence on the practice of tax evasion.
Co-Authors Ni Ketut Lely Aryani Merkusiwati