文章基本信息

标题：PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, DAN KARAKTERISTIK EKSEKUTIF PADA TAX AVOIDANCE PERUSAHAAN MANUFAKTUR
本地全文：下载
作者：I Gusti Ayu Cahya Maharani ; Ketut Alit Suardana
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2014
卷号：9
期号：2
页码：525-539
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：Tax avoidance is mostly done by the taxpayer because it is legal.There are several factors, the corporate governance, profitability and executive characteristics.This research was conducted at the companies listed on the Stock Exchange in the observation period 2008-2012.Sampling method used was purposive sampling method with a sample of 37 companies during the observation period of 5 years in a row for a total of 159 samples.Based on the results of multiple linear regression analysis, the results showed that the variables that affect negatively the proportion of commissioners, quality audit, the committee audit, and ROA, while the positive effect on the company's risk of tax avoidance that do manufacturing companies listed in Indonesia Stock Exchange observation period 2008-2012.
关键词：corporate governance;profitability; executive characteristics; tax avoidance