PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA, CORPORATE GOVERNANCE, LEVERAGE, UKURAN PERUSAHAAN, KUALITAS AUDIT, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015)
Abstract
This research aims to analyze The Influence Of Profitabiility, Family Ownership, Corporate Governance, Leverage, Firm Size, Audit Quality, And Institutional Ownership To Tax Avoidance. This research uses 75 companies of manufacturing as the samples that were selected through purposive sampling method. The analysis tools used were double liner regression.
Based on the analysis of double linier regression, it is resulted that leverage positively influence the tax avoidance. Profitabiility, family ownership, corporate governance, firm size, audit quality, and institutional ownership do not influence the tax avoidance.