PENGARUH UMUR PERUSAHAAN, PERTUMBUHAN PENJUALAN, DEWAN KOMISARIS INDEPENDEN DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE

(Studi Empiris Pada Perusahaan Jasa Sektor Perdagangan, Jasa dan Investasi Sub Sektor Perdagangan Eceran yang terdaftar pada Bursa Efek Indonesia Periode 2012 – 2016)

Abstract

This study aimed  to examine the effect of firm age, sales growth, independent board of commisioners and the political connections againts tax avoidance. Measurement of tax avoidance in this study  using the effective tax rate (ETR). This study was performed on service company trading sector, service and investation sub sektor retail trade listed in the Indonesia Stock Exchange (BEI) 2012-2016. The number of observations of 40 sample obtained by the metode nonprobability sampling purposive sampling technique.  The analysis technique used in this research is multiple linear regression analysis. This shows that the firm age no significant effect on the tax avoidance. While sales growth did not effect the tax avoidance. Independent Board of Commisioners and the political connections has positive influence on the tax avoidance.