PENGARUH PROFITABILITAS, KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN CSR TERHADAP TAX AVOIDANCE

Dewi Kusuma Wardani (Dosen Prodi Akuntansi FE-UST)
Mursiyati Mursiyati (Universitas Sarjanawiyata Tamansiswa Yogyakarta)

Jurnal Akuntansi
Vol 7 No 2 (2019): JURNAL AKUNTANSI VOL. 7 NO. 2 DESEMBER 2019

This study aimed to examine the effect of profitability, independent commissioners, audit committees, and Corporate Social Responsibility (CSR) to the tax avoidance. the sample that used in this research is manufacturing company listed on the Indonesia Stock Exchange (IDX) during the period 2013-2017, based on purposive sampling method was obtained 54 companies. The data in this research was processed using SPSS and Eviews with multiple linear regression method. Hypothesis testing method using significance level of 5%. The result of this research show that the profitability has a significant positive influence to the tax avoidance. Independent commissioners, audit committees, and Corporate Social Responsibility (CSR) do not have significant influence to the tax avoidance.