Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Students´ Journal of Accounting and Banking
11.05.52.0005 Imam Thobroni, 11.05.52.0005
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI UPAYA TINDAKAN TAX AVOIDANCE Imam Thobroni, 11.05.52.0005; Meita Oktaviani, Rachmawati
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to analyze the influence of Institutional Ownership, Independent Commissioner Board,and Audit Committee, Against Tax Avoidance. In the manufacturing sector the basic chemical industry in Indonesia Stock Exchange. The sample in this study was obtained by using purposive sampling method. Based on the criteria that is the importance of the 76 companies in the research samples with the period 2010-2013. This research was conducted by using multiple linear regression analysis. The results showed that the significant positive effect of institutional ownership and audit quality are not significant positive effect on tax avoidance. While the negative influence of independent board and audit committee is not significant effect on tax avoidance.Keywords: Institutional Ownership, Independent Commissioner Board, Committee Audt, and Tax Avoidance
Co-Authors Rachmawati Meita Oktaviani