PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE PADA PERUSAHAAN TAMBANG DAN CPO DI BURSA EFEK INDONESIA PERIODE 2013 – 2016

SEPTRIANSA, DIKKI and Ermadiani, Ermadiani and Aryanto, Aryanto (2019) PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE PADA PERUSAHAAN TAMBANG DAN CPO DI BURSA EFEK INDONESIA PERIODE 2013 – 2016. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study was to determine the effect of company size, institutional ownership, independent commissioners, and audit quality on tax avoidance. In this study tax avoidance is measured by using the company's cash effective tax rate (CETR), namely payment of income tax divided by pre-tax profit. This study uses a sample in the form of financial statements from mining companies and oil palm companies listed on the Indonesian stock exchange for the period 2013-2016. The number of companies sampled was 21 companies using the purposive sampling method. Data analysis was carried out classical assumption test and hypothesis testing with multiple linear regression methods. The results of his research show that institutional ownership partially has a negative and significant effect on tax avoidance. While the variable size of the company, independent commissioners, and audit quality does not affect tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax Avoidance, Company Size, Institutional Ownership, Independent Commissioner, and Audit Quality
Subjects:	H Social Sciences > HJ Public Finance > HJ4113-4601 Property tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 3670 not found.
Date Deposited:	27 Jan 2020 07:44
Last Modified:	27 Jan 2020 07:44
URI:	http://repository.unsri.ac.id/id/eprint/21369

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