PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, DAN KARAKTERISTIK EKSEKUTIF PADA TAX AVOIDANCE PERUSAHAAN MANUFAKTUR
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Authors:
I Gusti Ayu Cahya Maharani, Ketut Alit Suardana
Abstract:
“Tax avoidance is mostly done by the taxpayer because it is legal. There are several factors, the corporate governance, profitability and executive characteristics. This research was conducted at the companies listed on the Stock Exchange in the observation period 2008-2012. Sampling method used was purposive sampling method with a sample of 37 companies during the observation period of 5 years in a row for a total of 159 samples. Based on the results of multiple linear regression analysis, the results showed that the variables that affect negatively the proportion of commissioners, quality audit, the committee audit, and ROA, while the positive effect on the company’s risk of tax avoidance that do manufacturing companies listed in Indonesia Stock Exchange observation period 2008-2012.”
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PDF:
https://jurnal.harianregional.com/akuntansi/full-9290
Published
2014-11-13
How To Cite
MAHARANI, I Gusti Ayu Cahya; SUARDANA, Ketut Alit. PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, DAN KARAKTERISTIK EKSEKUTIF PADA TAX AVOIDANCE PERUSAHAAN MANUFAKTUR.E-Jurnal Akuntansi, [S.l.], v. 9, n. 2, p. 525-539, nov. 2014. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-9290. Date accessed: 08 Jul. 2024.
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Issue
Vol 9 No 2 (2014)
Section
Articles
Copyright
This work is licensed under a Creative Commons Attribution 4.0 International License
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