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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Monex: Journal of Accounting Research Jurnal Kajian Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Akuntabel : Jurnal Ekonomi dan Keuangan EKONOMIS : Journal of Economics and Business Eksis: Jurnal Ilmiah Ekonomi dan Bisnis EQIEN - JURNAL EKONOMI DAN BISNIS Parameter JBMR: Journal of Business and Management Review Majalah Ilmiah Manajemen dan Bisnis Jurnal Abdi Masyarakat Indonesia Jurnal Pajak dan Bisnis (Journal of Tax and Business) Procedia of Social Sciences and Humanities SJEE (Scientific Journals of Economic Education) Jurnal Ilmiah Akuntansi dan Keuangan
Krisnhoe Sukma Danuta
Wijayakusuma University, Purwokerto
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : JBMR: Journal of Business and Management Review

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Tax Avoidance of Mining Companies From the Return on Assets, Institutional Ownership, and Audit Committee Perspectives Tjahjani Murdijaningsih; Maratus Solihah; Krisnhoe Sukma Danuta
Journal of Business and Management Review Vol. 1 No. 2 (2020): (Issue-August)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (851.229 KB) | DOI: 10.47153/jbmr12.172020

Abstract

Taxes are the largest state revenue, but tax companies are a burden that can reduce profits received by shareholders. Then in 2019 tax revenue from the mining sector in 2019 experienced a significant decline. Based on this, this study aims to see how the level of profitability of companies, institutional ownership and audit committees affect mining companies in avoiding taxes. By using 19 company samples for the 2016-2018 period, researchers found that profitability and audit committees could increase corporate tax avoidance. whereas institutional ownership has no influence on tax avoidance.
Co-Authors AA Sudharmawan, AA Adhitya, Bagus Ady Achadi Ana, Afifah Dwi Anisa Fatmawati Bariyah, Sofwatul Cahyo, Heru Damar Jati harsuti Isnaeni Rokhayati Lilis Handayani Lukita, Neli Maratus Solihah Minadi Wijaya Mufrihatul Awaliyah Muntahanah, Siti Murdijaningsih, Tjahjani Nugraha, Ginanjar Adi Octisari, Sully Kemala Priyatama, Tunggul Purnomo, Sodik Dwi Ratna Pujiasuti Santi Suciningtyas Santi Suciningtyas Shifa Ummu Zhaba Sri Sundari Sundari, Sri Suripto Suripto Surveyandini, Mayla Tri Handayani Trias Tinton Handy Rahmawan Wilda Irya Susanti Yulina Tri Wahyuni Zuhaena, Fatwa Zumaeroh -