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Pengaruh Corporate Governance, Profitabilitas Dan Karakter Eksekutif Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar Di Bei

Author

Listed:
  • Muhammad Fajri Saputra
  • Dandes Rifa
  • Novia Rahmawati

    (Universitas Bung Hatta
    Universitas Bung Hatta
    Universitas Bung Hatta)

Abstract

Penelitian ini bertujuan untuk menentukan pengaruh corporate governance, profitabilitas, dan karakter eksekutif terhadap tax avoidance di perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2012-2014. Elemen dari corporate governance berisi proporsi dewan, kualitas audit, dan audit komite, sedangkan profitabilitas berisi return on assets dan karakter eksekutif. Sampel penelitian ini adalah perusahaan properti, real estate, dan building construction yang terdaftar di Bursa Efek Indonesia tahun 2012-2014. Sampel yang dibangun adalah 38 perusahaan yang dipilih dengan purposive sampling. Analisis data menggunakan multiple regression untuk menguji hipotesis. Hasil menunjukkan bahwa proporsi dewan, kualitas audit, dan audit komite tidak signifikan mempengaruhi tax avoidance. Sementara itu, return on assets dan karakter eksekutif signifikan mempengaruhi tax avoidance.

Suggested Citation

  • Muhammad Fajri Saputra & Dandes Rifa & Novia Rahmawati, 2015. "Pengaruh Corporate Governance, Profitabilitas Dan Karakter Eksekutif Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar Di Bei," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 19(1), pages 1-12, Juni.
    • Handle: RePEc:uii:jaaife:v:19:y:2015:i:1:p:1-12
    DOI: http://dx.doi.org/10.20885/jaai.vol19.iss1.art1
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    Cited by:

    1. Wiwid Aprilianingrum Purnamasari, 2020. "The influence of ownership structure on transfer pricing," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(2), pages 108-118, May.

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