PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, STRUKTUR KEPEMILIKAN ASING,DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE

Hermannus, Lukas (2018) PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, STRUKTUR KEPEMILIKAN ASING,DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to find out how the influence of the independent commisioner, foreign ownership of tax avoidance activity by focusing on mining companies listed in Indonesia Stock Exchange in the period 2014-2017. The sampling method used was purposive sampling with a sample of 8 companies during the observation period of 4 years in a row so as to produce a total of 32 samples. The analytical tool used in this study is the linear regression analysis. The test results showed that the audit quality negatively affect tax avoidance, the foreign ownership and the proportion of independent commissioners have no effect on tax avoidance. Keywords: Independent Commisioners, Foreign Ownership, Audit Quality, Tax Avoidance.

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