Pengaruh Intensitas Modal dan Proporsi Komisaris Independen terhadap Penghindaran Pajak

Markus, Yolanda Clarissa (2021) Pengaruh Intensitas Modal dan Proporsi Komisaris Independen terhadap Penghindaran Pajak. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

The purpose of this research is to knowing about the influence of capital intensity and the proportion of independent commissioners on tax avoidance. This research used agency theory as a grand theory. The type of data used is secondary data. This research used population of all manufacture company listed in Indonesia Stock Exchange during the period of 2017-2019 with a total sample of 323 data using purposive sampling method. The data analysis is multiple linear regression. The results of this research showed that capital intensity has an effect on tax avoidance, while the proportion of independent commissioners has no effect on tax avoidance. Keywords: capital intensity, proportion of independent commissioner, tax avoidance Keywords: capital intensity, proportion of independent commissioner, tax avoidance

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