Open AccessPengaruh Proporsi Komisaris Independen, Leverage, Sales Growth, Dan Profitabilitas Pada Tax Avoidance
Author(s) -
Ni Putu Winda Ayuningtyas,
I Ketut Sujana
Publication year - 2018
Publication title -
e-jurnal akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2302-8556
DOI - 10.24843/eja.2018.v25.i03.p10
Subject(s) - leverage (statistics) , profitability index , stock exchange , nonprobability sampling , tax avoidance , business , econometrics , finance , statistics , economics , double taxation , mathematics , population , demography , sociology
This study aims to examine the variables of the proportion of independent commissioners, leverage, sales growth and profitability that affect companies to carry out tax avoidance. This research was conducted on all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2017, with a total of 200 samples. Sample selection using probability sampling technique is purposive sampling technique. The data analysis technique used is a multiple linear regression analysis test. The results showed that the proportion of independent commissioners, sales growth and profitability had no effect on tax avoidance while leverage had an effect on tax avoidance.
Keywords: tax, leverage, sales growth, profitability