Pengaruh Kepemilikan Institusional, Komisaris Independen, Komite Audit, Profitabilitas Dan Ukuran Perusahaan Terhadap Tax Avoidance

Febriyanto, Excellino (2021) Pengaruh Kepemilikan Institusional, Komisaris Independen, Komite Audit, Profitabilitas Dan Ukuran Perusahaan Terhadap Tax Avoidance. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

The research aims to analyze the influence of institutional ownership, independent commissioner, audit committee, profitability, and company size of tax avoidance. The population used in this research are all service sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2017-2019. The sampling method used is purposive sampling and obtained 14 companies with total of 42 samples. The data analysis technique used multiple linear regression analysis with by using SPSS 25. The result of this research show that institutional ownership, independent commissioner, audit committee, and company size has no effect on tax avoidance. meanwhile profitability has negatively affect tax avoidance. Keyword : Institutional Ownership, Independent Commissioner, Audit Committee, Profitability, Company Size, Tax Avoidance.

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