PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, KARAKTER EKSEKUTIF, DAN LEVERAGE TERHADAP TAX AVOIDANCE
Abstract
Taxes are compulsory and the force and have been set up in the Act. The tax is the largest source of State revenue. As citizens, Taxpayers obligated to pay taxes as a means of supporting the development of the country. Tax revenues are used for welfare.
This research aims to test the influence of Corporate Governance, profitability, Executive Character, and Leverage against Tax Avoidance. The population in the penelitinan this is the manufacturing companies listed on the Indonesia stock exchange (BEI) in 2014-2016.
In this study a sample selected by the method of purposive sampling and retrieved 182 companies sample. Data collection techniques in the study done by the engineering documentation i.e. collecting of documentary data sources such as annual reports and summary of financial statements of the company that became the sample of the research, or obtained from database of the Indonesia stock exchange (BEI) and www.idx.co.id. Hypothesis testing is done using multiple regression analysis. The data processing is done by either using a multiple linear regression a statistical test with SPSS version 17.0
Based on the analysis of the obtained results has done that institutional ownership of negative effect against tax avoidance, the proportion of Board of Commissioners are independent effect negatively to tax avoidance, quality audit effect positive against tax avoidance, the audit committee of a positive effect against tax avoidance, profitability effect negatively to tax avoidance, the influential Executive positive character against tax avoidance, and leverage positive effect against tax avoidance.