Analisis Determinan Penghindaran Pajak Pada Perusahaan Publik yang Dikontrol Keluarga

  • Sabar Warsini Politeknik Negeri Jakarta
  • Hayati Fatimah Politeknik Negeri Jakarta
Keywords: tax avoidance, family-controlled public company, company’s characteristic, corporate governance mechanism

Abstract

This study aims to explore the determination of tax avoidance in family-controlled public companies. The research sample was 336 firm years of public companies listed on the Indonesia Stock Exchange. Hypothesis testing uses a multivariate regression analysis. This study found that tax avoidance is influenced by the characteristics of the company and corporate governance mechanisms. We prove that leverage has a negative effect on tax avoidance, company size does not significantly influence tax avoidance, pretax return on asset and the level of financial distress have a positive effect on tax avoidance. This study also found that auditor quality has a negative effect on tax avoidance, while management compensation has a positive effect. However, this study cannot prove the effect of the effectiveness of the independent board on tax avoidance.

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Published
2019-10-30
How to Cite
Warsini, S., & Fatimah, H. (2019). Analisis Determinan Penghindaran Pajak Pada Perusahaan Publik yang Dikontrol Keluarga. Journal of Applied Accounting and Taxation, 4(2), 203-213. https://doi.org/10.30871/jaat.v4i2.1661