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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) SAR (Soedirman Accounting Review): Journal of Accounting and Business JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Account : Jurnal Akuntansi, Keuangan dan Perbankan Mitra Akademia: Jurnal Pengabdian Masyarakat
Sabar Warsini
Politeknik Negeri Jakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

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Analisis Determinan Penghindaran Pajak Pada Perusahaan Publik yang Dikontrol Keluarga Sabar Warsini; Hayati Fatimah
Journal of Applied Accounting and Taxation Vol 4 No 2 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.925 KB) | DOI: 10.30871/jaat.v4i2.1661

Abstract

This study aims to explore the determination of tax avoidance in family-controlled public companies. The research sample was 336 firm years of public companies listed on the Indonesia Stock Exchange. Hypothesis testing uses a multivariate regression analysis. This study found that tax avoidance is influenced by the characteristics of the company and corporate governance mechanisms. We prove that leverage has a negative effect on tax avoidance, company size does not significantly influence tax avoidance, pretax return on asset and the level of financial distress have a positive effect on tax avoidance. This study also found that auditor quality has a negative effect on tax avoidance, while management compensation has a positive effect. However, this study cannot prove the effect of the effectiveness of the independent board on tax avoidance.
Co-Authors ., Zulmaita Aminah Fauzy Aminah Fauzy Ananda Nadya Istiqomah Anis Wahyu Intan Maris Ayuningtyas, Vincentia Elly Mirati Fauziyah Fitriyanti Rachayu Hayati Fatimah Indianik Aminah Indianik Aminah Lia Rahmawati, Lia Lini Ingriyani Mia Andika Sari Mirati, Elly muchtar, ali masjono Nedsal Sixpria Nedsal Sixpria Nuraeni, Fatimah Petrus Hari Kuncoro Seno Rana Amany, Fithriya Ratna Juwita* Rimenda, Tetty Rimenda, Tetty Sylvia Rozza Titi Suhartati Vincentia Ayuningtyas