PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP TAX AVOIDANCE

Authors

  • Yudea Yudea Universitas Balikpapan

DOI:

https://doi.org/10.31941/jebi.v21i2.779

Abstract

Tax avoidance is the effort to carried out is legalfor taxpayers. Research aims to examine the effect of corporate governance mechanisms the corporate governance that are firm size and leverage against tax avoidance. The study was conducted on automotive manufacturing companies in the Indonesia Stock Exchange in the period of 2013 - 2017. From a total population of 14, a sample of 6 companies was obtained. Sampling using purposive sampling method. The analysis technique uses multiple linear regression.Results finding is there audit quality have a significant effect on tax avoidance, while the variable proportion of independent commissioners, firm size and leverage does not significantly influence tax avoidance. Keywords: Tax Avoidance, Corporate Governance, Firm Size and Leverage

Author Biography

Yudea Yudea, Universitas Balikpapan

Fakultas Ekonomi Universitas Balikpapan

References

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Published

2019-03-28

Issue

Vol. 21 No. 2 (2018): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2018

Section

Artikel

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