Pengaruh Profitabilitas, Leverage, Komite Audit, dan Karakter Eksekutif Terhadap Tax Avoidance | Zendy

Syifa Pitaloka | Zendy; Ni Ketut Lely Aryani Merkusiawati | Zendy

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Pengaruh Profitabilitas, Leverage, Komite Audit, dan Karakter Eksekutif Terhadap Tax Avoidance

Author(s) -

Syifa Pitaloka,

Ni Ketut Lely Aryani Merkusiawati

Publication year - 2019

Publication title -

e-jurnal akuntansi

Language(s) - English

Resource type - Journals

ISSN - 2302-8556

DOI - 10.24843/eja.2019.v27.i02.p14

Subject(s) - tax avoidance , business , leverage (statistics) , audit committee , profitability index , stock exchange , accounting , nonprobability sampling , audit , finance , double taxation , statistics , mathematics , population , demography , sociology

Tax avoidance is an action taken to minimize tax payments legally by utilizing loopholes in tax regulations. This study aims to examine the effect of profitability, leverage, audit committee, and executive character on tax avoidance. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017, with a total sample of 68 companies so that the number of observations was 204 selected as samples in this study. The sample selection uses probability sampling with purposive sampling technique. Based on the result of multiple linear regression analysis the results show that profitability, leverage, and executive character have a positive effect on tax avoidance, while the audit committee has a negative effect on tax avoidance.

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