Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal EQIEN - JURNAL EKONOMI DAN BISNIS
Ghea Prameswara Hapsari
Unknown Affiliation
Decision Sciences, Operations Research & Management

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

Found 1 Documents
Search

 1 
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, PROPORSI DEWAN KOMISARIS INDEPENDEN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE Ghea Prameswara Hapsari; Triyono Triyono
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 02 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i02.983

Abstract

This study aims to determine how the influence given by the profitability, firm size, the proportion of independent commissioners, and the proportion of institutional ownership on tax avoidance. The sample in this study are manufacturing companies that listing on the Indonesia Stock Exchange from 2016 to 2020. The sampling technique was carried out using the purposive sampling method by applying certain criteria to obtain 80 samples consisting of 16 companies. The method used in this research is quantitative method with classical assumption test and multiple linear regression test. The results show that the company's performance as measured by ROA has an effect on Tax Avoidance by the company. In addition, the proportion of institutional ownership also affects Tax Avoidance activities. However, the results of the study indicate that the variables of firm size and the proportion of independent commissioners have no effect on tax avoidance
Co-Authors Triyono Triyono