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All Journal PARADIGMA Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Ilmiah Universitas Batanghari Jambi Upajiwa Dewantara : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat EKONOMIS : Journal of Economics and Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL CEMERLANG: Pengabdian pada Masyarakat OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JURNAL WIDYA GANESWARA International Journal of Economics, Business and Accounting Research (IJEBAR) PERCIPIENCE International Journal of Social, Administration, & Entrepreneurship Jurnal Insan Pendidikan dan Sosial Humaniora Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Kartika Hendra Titisari
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Ilmiah Universitas Batanghari Jambi

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Pengaruh Profitabilitas, Size, Leverage, Komite Audit, Komisaris Independen dan Umur Perusahaan terhadap Tax Avoidance Novita Wahyu Triyanti; Kartika Hendra Titisari; Riana Rachmawati Dewi
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 1 (2020): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v20i1.850

Abstract

In general, entrepreneurs always maximize profits. One way to maximize profits by avoiding paying taxes. Tax avoidance is a means of exploiting legal loopholes so that employers do not pay tax or pay tax but are very small. The purpose of this study was to determine the effect of profitability, size, leverage, audit committee, independent commissioners and company age on tax avoidance. This type of research is quantitative research. The sampling method uses a purposive sampling method, so as many as 30 property and real estate companies are listed on the Indonesian Stock Exchange (BEI) in 2016-2018. The data used in this research is secondary data. Data analysis method used is multiple regression analysis. The result of this study indicate that the variable profitability, audit committee, independent commissioner has no effect on tax avoidance. While the variable size, leverage, and age of the company affect the tax avoidance.
Co-Authors Addina Hapsari Ameliana Salsabila Anisa Yasmin Caniago Anita Wijayanti Arsita Fajria Hidayati Bimo Hardianto dea ayu kusuma wardani Endang Masitoh Gunawan Setyo Utomo Ida Aryati Istiatin Istiatin Larosa Dayanara Niken Ning Tyas S Novita Wahyu Triyanti Pambudi setyo cahyono Peni Moegi Lestari Qhotimah, Qhusnul Riana Rachmawati Dewi Riris Kharisma Sari Kurniati Siti Nurlaela Suhendro Suhendro Suhendro Thowiyatun Nadziroh Tri Prastiyo Agung Nugroho Yuli Chomsatu