Analisis Determinan Penghindaran Pajak Pada Perusahaan Publik yang Dikontrol Keluarga
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.
Downloads
Copyright (c) 2019 Sabar Warsini, Hayati Fatimah
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.