Open AccessAnalisis Determinan Penghindaran Pajak Pada Perusahaan Publik yang Dikontrol Keluarga
Author(s) -
Sabar Warsini,
Hayati Fatimah
Publication year - 2019
Publication title -
journal of applied accounting and taxation
Language(s) - English
Resource type - Journals
ISSN - 2548-9925
DOI - 10.30871/jaat.v4i2.1661
Subject(s) - tax avoidance , stock exchange , business , leverage (statistics) , accounting , corporate governance , return on assets , executive compensation , sample (material) , audit committee , quality audit , corporate tax , audit , double taxation , finance , chemistry , chromatography , machine learning , computer science
This study aims to explore the determination of tax avoidance in family-controlled public companies. The research sample was 336 firm years of public companies listed on the Indonesia Stock Exchange. Hypothesis testing uses a multivariate regression analysis. This study found that tax avoidance is influenced by the characteristics of the company and corporate governance mechanisms. We prove that leverage has a negative effect on tax avoidance, company size does not significantly influence tax avoidance, pretax return on asset and the level of financial distress have a positive effect on tax avoidance. This study also found that auditor quality has a negative effect on tax avoidance, while management compensation has a positive effect. However, this study cannot prove the effect of the effectiveness of the independent board on tax avoidance.