PENGARUH PROFITABILITAS, CORPORATE SOCIAL RESPONSIBILITY (CSR), KEPEMILIKAN KELUARGA, DAN PROPORSI KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015)
Abstract
This research aims to analyze the effect of Profitabilitass, corporate social responsibility, family ownership, and proportion of independent commissioners on tax avoidance. Tax avoidance are dependent variable on this research. Tax avoidance was measured by cash effective tax rate (CETR). Profitabilitass, CSR, family ownership, and proportion of independent commissioners are independent variables on this research.
The sample of this research was 104 manufactur companies listed in Indonesia Stock Exchange for the years 2013-2015. This research used purposive sampling criteria and double linear regress ion analysis test. The result show that Profitabilitass have significant negatif effect on tax avoidance. While CSR, family ownership variable, and proportion of independent commissioners haven’t significant effect on tax avoidance