PENGARUH DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN SAHAM INSTITUSIONAL DAN LEVERAGE TERHADAP TAX AVOIDANCE

(Studi Empiris pada Perusahaan Manufaktur Sektor Industri dasar dan Kimia yang terdaftar pada BEI periode 2012 – 2016)

  • Mutiara Indrawati Sudrajat Universitas Budi Luhur
  • Martini Martini Universitas Budi Luhur
Keywords: Independent Board of Commissioners, Institutional Institutional Shares, Leverage, Tax Avoidance

Abstract

Tax avoidance is a strategy and technique that is done legally and safely for the taxpayer because it is not contradictory to the provisions of taxation. This study aims to analyze the effect of Independent Board of Commissioners, Institutional Share Ownership, Leverage, and Political Connection to Tax Avoidance on Manufacturing Industry of Basic and Chemical Industry for the period 2012-2016. The population in this research are 65 companies and the sample used are 19 manufacturing companies of basic industry sector and chemistry. Sampling method in this research is purposive sampling. Analyzer used in this research multiple linear regression analysis. The results of this study indicate that the Independent Board of Commissioners have no effect on Tax Avoidance. While Institutional Share Ownership significantly positive affect Tax Avoidance and Leverage have a significant positive effect on Tax Avoidance.

Published
2018-08-01
Issue
Vol 1 No 02 (2017): Akuntansi Responsibilitas Audit dan Pajak (AKURAT)
Section
Table of Contents