PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK DI INDONESIA

  • Made Dana Saputra Politeknik Negeri Bali
  • Jeni Susanti Politeknik Negeri Bali
  • Istiarto Istiarto Politeknik Negeri Bali

Abstract

This study aims to determine the effect of profitability of Family and Corporate Governance to tax avoidance in companies listed on the Indonesia Stock Exchange 2012-2016. The elements of corporate governance contain the proportion of the board of commissioners, and the committee audit, while profitability contains return on assets and family ownership. The sample of this research is property company, real estate, and building construction which listed in Indonesia Stock Exchange year 2012-2014. The sample that is built is not experiencing losses and selected by purposive sampling. Data analysis used multiple regression to test the hypothesis. The results show that Profitability, Family Ownership and Corporate Governance significantly influence tax avoidance

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Published
2019-07-31
How to Cite
SAPUTRA, Made Dana; SUSANTI, Jeni; ISTIARTO, Istiarto. PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK DI INDONESIA. Valid Jurnal Ilmiah, [S.l.], v. 16, n. 2, p. 164-179, july 2019. ISSN 2621-4954. Available at: <http://journal.stieamm.ac.id/index.php/valid/article/view/112>. Date accessed: 21 oct. 2019.
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Articles