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PENGARUH KARAKTERISTIK EKSEKUTIF, KOMITE AUDIT, UKURAN PERUSAHAN, LEVERAGE DAN SALES GROWTH PADA TAX AVOIDANCE (Studi Kasus Perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia)

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH KARAKTERISTIK EKSEKUTIF, KOMITE AUDIT, UKURAN PERUSAHAN, LEVERAGE DAN SALES GROWTH PADA TAX AVOIDANCE (Studi Kasus Perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia)
 
Creator Noviani, Lita
Diana, Nur
Mawardi, M. Cholid
 
Description BSTRACTTax avoidance is the way the tax savings are still in the corridors of law (lawfulfashion). Characteristics of the Executive, Audit Committee, Company Size,Leverage and Sales Growth used as independent variables were estimated to giveeffect to tax avoidance as the dependent variable. This type of research isclassified in quantitative research. The population in this study is LQ45companies Listed in Indonesia Stock Exchange (BEI) in the year 2013 until 2016.How the selection of the sample with the purposive sampling method in order toget the total sample of 38 companies and the number of observations(observation) as much as 152 times. The data used in this research is secondarydata obtained from www.idx.co.id. Data collection techniques with technicaldocumentation, in this case the data is in the form of annual repord company.Data were analyzed using multiple linear analysis. The results of this study pointout that the character of the executive, audit committee, Vendor size, leverage andsales growth have no effect on tax avoidance.Keywords: Tax avoidance, Characteristics Executive, Audit Committee, CompanySize, Leverage, Sales Growth, Company LQ45 Indonesian Stock Exchange.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2018-02-21
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/896
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/896/886
 
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