PENGARUH PROFITABILITAS, KEPEMILIKAN INSTITUTIONAL, PROPORSI KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE

(Studi Empiris Pada Perusahaan Manufaktur Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

Abstract

Tax Avoidance is tax avoidance that exploits loopholes contained in tax laws that are legal. This study aims to examine the effect of Profitability, Institutional Ownership, Proportion of Independent Commissioners, and Audit Committee towards Tax Avoidance. The population in this research is automotive sector companies and components listed in Indonesia Stock Exchange period 2012-2016. Sample selection technique used is nonprobality sampling method that is purposive sampling technique. The number of samples in the study were 7 company samples from 9 automotive and component companies for 5 periods. Based on the results of this study indicate that Profitability, Proportion of Independent Commissioner and Audit Committee have no effect on Tax Avoidance, while Institutional Ownership significantly influence Tax Avoidance by automotive sector companies and components listed in Indonesia Stock Exchange in the period 2012-2016.