Authors:

Ida Ayu Trisna Yudi Asri, Ketut Alit Suardana

Abstract:

“The use of self asscessment system in Indonesia to deliver benefits taxpayer to calculate the taxable income to minimum. One of the actions taken by taxpayers to reducing or minimizing duty tax carefully to take advantage loopholes of tax law. This research has a purpose analyzed and verify about proportion of independent directors, presence of audit committee, executive risk preferences and firm size on tax avoidance in manufacturing companies listed in Indonesia Stock Exchange 2011-2013. The sample is determined by utilizing purposive sampling technique therefore as many as 159 of observation sample was obtained. The data observed with multiple linear regression analysis method. Results show that presence of audit committee, executive risk preferences and firm size has effect on tax avoidance. While proportion of independent directors did not has effect on tax avoidance.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-15182

Published

2016-07-09

How To Cite

TRISNA YUDI ASRI, Ida Ayu; SUARDANA, Ketut Alit. PENGARUH PROPORSI KOMISARIS INDEPENDEN, KOMITE AUDIT, PREFERENSI RISIKO EKSEKUTIF DAN UKURAN PERUSAHAAN PADA PENGHINDARAN PAJAK.E-Jurnal Akuntansi, [S.l.], v. 16, n. 1, p. 72-100, july 2016. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-15182. Date accessed: 08 Jul. 2024.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 16 No 1 (2016)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License