Pengaruh Kepemilikan Institusional, Proporsi Dewan Komisaris Independen Dan Leverage Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Pada Periode 2015 - 2020

Nardo, Leo (2021) Pengaruh Kepemilikan Institusional, Proporsi Dewan Komisaris Independen Dan Leverage Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Pada Periode 2015 - 2020. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

The study aims to determine the effect of ownership institutional, independent boards and leverage on the tax avoidance. The data used in this study are secondary data. The population in this study are mining sector comapanies listed on the Indonesia Stock Exchange (IDX) during 2015-2020. The sampling method used is purposive sampling and obtained 37 companies with total of 148 sampel. The analutical tool used in this stusy was the linear regression analysis,data processed by using SPSS 22. The result of this research showed that ownership institusional has negative effect on tax avoidance, meanwhile independent boards and leverage does not affect to the tax avoidance. Keywords : Ownership Institutional, Independent Boards, Leverage, Tax Avoidance

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