Open AccessMEMPREDIKSI KECENDERUNGAN PERUSAHAAN MELAKUKAN PENGHINDARAN PAJAK
Author(s) -
Yudhanta Sambharakreshna,
Nurul Kompyurini
Publication year - 2017
Publication title -
infestasi/infestasi
Language(s) - English
Resource type - Journals
eISSN - 2460-8505
pISSN - 0216-9517
DOI - 10.21107/infestasi.v12i2.2768
Subject(s) - profitability index , stock exchange , tax avoidance , nonprobability sampling , business , accounting , corporate governance , business administration , finance , double taxation , medicine , population , environmental health
This study aimed to analyze and predict the executive character, profitability, and corporate governance to tendency of company doing tax avoidance. Samples are 45 companies joined in 45 LQ Indonesia Stock Exchange during 2009 until 2013. Samples were selected using purposive sampling method. Data was analyzed using descriptive analysis method, multiple linear regression, hypothesis testing. The results of this study indicate that the character of executives and profitability affect to the tax avoidance, while the audit committee and independent commissioner has no effection to the tax avoidance.