Open AccessPengaruh Intensitas Aset Tetap,Komisaris Independen,dan Kepemilikan Institusional Terhadap Tax Avoidance pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019
Author(s) -
Nicholas Phandi,
Lauw Tjun Tjun
Publication year - 2021
Publication title -
jurnal akuntansi/jurnal akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2598-4977
pISSN - 2085-8698
DOI - 10.28932/jam.v13i2.3987
Subject(s) - business , tax avoidance , return on assets , revenue , fixed asset , sample (material) , tax revenue , business administration , financial system , accounting , finance , double taxation , economics , public economics , production (economics) , profitability index , chemistry , chromatography , macroeconomics
This study aims to determine the effect of the intensity of fixed assets, independent commissioners, and institutional ownership on tax avoidance in banking companies listed on the IDX. The research sample is 25 banking companies. The results of this study indicate that the intensity of fixed assets and independent commissioners has no effect on tax avoidance, while institutional ownership has an influence on tax avoidance. This research was conducted to contribute to banking companies so as not to evade taxes, because it will have an impact on state revenues.
Keywords: Intensity Of Fixed Assets, Independent Commissioners, Institutional Ownership, and Tax Avoidance