Pengaruh Kompensasi Rugi Fiskal, Profitabilitas, Proporsi Dewan Komisaris Independen, dan Ukuran Perusahaan Terhadap Tax Avoidance
Abstract
This study purposes to determine effect of fiscal loss compensation, profitability, proportion of independent commissioners and firm size to tax avoidance as measured using CETR. In this study, populations used mining companies listed on the Indonesia Stock Exchange during 2015-2017, the research samples obtained amounted to 51 companies during the period. The statistical tool used in this research is Eviews Vers 10 program in testing multiple linear regression. The results of this study found that in mining companies the proportion of independent commissioners has a significant positive effect on tax avoidance. Compensation of fiscal loss and firm size have a negative effect on tax avoidance, and profitability measured using ROA has no significant effect on tax avoidance.
The authors who publish this journal agree to the following conditions:
1. The author retains the copyright and gives the journal rights regarding the first publication with the work being simultaneously licensed under the Creative Commons Attribution License which allows others to share the work with acknowledgment of the author's work and the initial publication in this journal.
2. The author can enter separate additional contractual arrangements for non-exclusive distribution of the published version of the journal (for example, send it to an institutional repository or publish in a book), with an acknowledgment of its initial publication in this Journal.
3. Authors are permitted and encouraged to post their work online (e.g., at an institutional repository or on their website) before and during the submission process, as this can lead to productive exchanges, as well as excerpts of previously published works
