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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Kiat Bisnis Jurnal Manajemen dan Bisnis Indonesia Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi Aktual Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal ASET (Akuntansi Riset) Kompartemen : Jurnal Ilmiah Akuntansi Dinamisia: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Journal of Humanities and Social Studies ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Bisnis dan Akuntansi Jurnal Akuntansi Bisnis dan Ekonomi (JABE) ACCOUNTHIK : Journal of Accounting and Finance JAF- Journal of Accounting and Finance Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Abdi Masyarakat Indonesia Prosiding Konferensi Nasional PKM-CSR Jurnal Pengabdian Masyarakat Akademisi Jurnal Akuntansi Keuangan dan Bisnis Jurnal Keuangan dan Akuntansi Terapan (KUAT) Journal of Social And Economics Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Management Community Service Seminar and Community Engagement (COSECANT) Mutiara: Jurnal Penelitian dan Karya Ilmiah journal of social and economic research
Dudi Pratomo
Universitas Telkom
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Journal : Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)

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PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP PENGHINDARAN PAJAK Dudi Pratomo; Risa Aulia Rana
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 1 (2021)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v8i1.2487

Abstract

The purpose of this study is to determine whether there is an influence of institutional ownership, independent commissioners and audit committees on tax avoidance of consumer goods companies listed on the Indonesia Stock Exchange for the period 2015-2018. This research uses quantitative descriptive. The sampling technique used was purposive sampling with a total sample of 14 companies within 4 years so that 56 samples were obtained after data outliers were carried out. The analysis used is panel data analysis using Eviews 10. The analysis test results state that institutional ownership variables, independent commissioners, and audit committees have an influence on simultaneous tax avoidance. Partial testing stated that the variable of institutional ownership and independent commissioners had a negative effect on tax avoidance, while the audit committee had no effect on tax avoidance.
Co-Authors Adli Dzil Ikram Agustina, Ratna Dewi Ahmad Fachrizal Ajeng Luthfiyatul Farida Alrasyid, Arifah Hilmi Amanda, Alfathu Fajra AMBARSARI, DESI Andri Susanto Andrieta Shintia Dewi Anita Silvianita Annisa Justica Maulani Annisa Nurbaiti Ardan Gani Asalam ATHIYYA NADHIFA NURAULIA Azzahra Salsabiila S Chairunnisa, Alifiya Rifdah Daniel Adventheo Sudibyo Deannes Isynuwardhana Desi Ambarsari Dewa, Mahesa Dini Wahjoe Hapsari Djuznimar Zultilisna Dwi Fitrizal Salim Elly Suryani Ellyana, Kharisma Elvira Astrid Salsabilla Fitri Anjani Gustiansyah, Pasha Hakim, Aqil Lukmanul Hapsari*, Dini Wahjoe Havivah, Vivi Hervita Triswidyaria Hosam Alden Riyadh A.Alazeez Ika Prismawardani Ikhsan, Danu Isykarima Khaleda Zia Khairani Ratnasari Siregar Khairunnisa Khairunnisa Koernawan, Koenta Adji Krishna Kusumahadi Krisintia, Jesica Kurnia Kurnia Kurnia Kurnia KURNIA KURNIA Kurnia Kurnia Kurnia Kurnia KURNIA KURNIA, KURNIA Lathifa Salsabila Nur Achmad Lestari, Poppy Ariyani Sumitha Majid, Muhammad Faishal Abdul Maruf, Windy Kusuma Wardani Maulina, Thalia Rizky Muhamad Rafki Nazar Muhammad Rofik Wibowo Nazar, Muhammad Rafki Nelda Alma Ni Putu Desy Cristiana Yanthi Pangestu, Sri Hardiyati Permatasari, Shinta Diah Putri, Deyya Ananda Putu Nina Madiawati R. Nurafni Rubiyanti Rafika Misdiyanti Ramadhan, Muhammad Bimandhanu Ratih Hendayani Ratna Dewi Agustina Rifqi Aziz Pratama Risa Aulia Rana Rotua, Grace Yohana Roy Budiharjo Rr Sri Saraswati Ruri Octari Dinata S, Azzahra Salsabiila Safarinda Nurzahara Salsabil, Nabilah Cikalia Sri Rahayu Sumarno , Muthia Ramadhanti Sumarno, Muthia Ramadhanti Tahaanii, Salsabilla Tommy Handoko Triady, Derry Rizky Trihapsari, Siti Nurazizah Viliane Puspa Negara Vivi Havivah Wibowo , Muhammad Rofik Willy S. Yuliandhari Willy S. Yuliandhari, Willy S. Yazid, Hanif Zikro, Alvin