Analisis Determinan Penghindaran Pajak Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Authors

  • Mahendra Jaya Wardana Universitas Stikubank Unisbank Semarang
  • Sartika Wulandari Universitas Stikubank Unisbank Semarang

DOI:

https://doi.org/10.51903/kompak.v14i2.541

Keywords:

Penghindaran Pajak, Profitabilitas, Leverage, Komisaris Independen, Kepemilikan Institusional

Abstract

The biggest source of state income from taxes. Indonesian government keep continuously increase the national income through taxes. The research examines how profitability, leverage, independent commissioners and the influence of institusional ownership. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The sampling method uses purposive sampling in order to obtain 58 manufacturing companie. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variabel profitability has a significant positive effect on tax avoidance. While leverage, independent commissioners, and the influence of institusional ownership has no effect on tax avoidance,

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Published

2021-11-19

How to Cite

Mahendra Jaya Wardana, & Sartika Wulandari. (2021). Analisis Determinan Penghindaran Pajak Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi , 14(2), 297–307. https://doi.org/10.51903/kompak.v14i2.541

Issue

Vol. 14 No. 2 (2021): Jurnal Ilmiah Komputer Akuntansi

Section

Articles