Jurnal Riset Akuntansi Politala
Vol 9 No 1 (2026): Jurnal Riset Akuntansi Politala

Tax Avoidance: Peran Komisaris Independen, Kepemilikan Institusional dan Intensitas Modal

Quata, Almaida (Unknown)
Hidayatulloh, Amir (Unknown)

Article Info

Publish Date
10 Mar 2026

Abstract

This study aims to analyze the influence of independent commissioners, institutional ownership, and capital intensity on tax avoidance practices in companies listed on the Kompas 100 index in 2024. This study uses a quantitative approach with secondary data from financial statements and annual reports. The sample was determined through purposive sampling and obtained 67 companies. The analysis was conducted using multiple linear regression with SPSS. This study found that tax avoidance was not affected by independent commissioners, institutional ownership, and capital intensity

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Journal Info
Jurnal Riset Akuntansi Politala
Website

Abbrev

JRA

Publisher

Politeknik Negeri Tanah Laut

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi merupakan media yang diterbitkan oleh Program Studi Akuntansi Politeknik Negeri Tanah Laut dan mempublikasikan hasil-hasil penelitian dalam bidang akuntansi yang meliputi riset akuntansi, studi ekonomi, manajemen, bisnis, dan keuangan. Jurnal Riset Akuntansi terbit secara ...