Pengaruh Proporsi Komisaris Independen, Komite Audit dan Preferensi Risiko Eksekutif Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan Tahun 2019-2021

Rujiastutik, Shilia Roro (0026) Pengaruh Proporsi Komisaris Independen, Komite Audit dan Preferensi Risiko Eksekutif Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan Tahun 2019-2021. STIE Bank Bpd Jateng. (Submitted)

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Abstract

This study aims to analyze the effects of independent commisiones, audit commite, executif risk preferences on tax avoidance with company size as a control varible. In this study, tax avoidance is measured using the company’s cash effective tax rate (CETR) companies are payimg taxes divided by income before income taxes. Samples consist take of minng companies listed in Indonesia Stock Exchanged (BEI) in the periode from 2019 to 2021, totaling 29 companies out of a totaling 80 mining companies. The sampling technique uses purposive sampling method. This research uses a sample selection technique which was selected using source of used is multiple linier regression analysis. The types and sources of data used are secondary data, and quantitative data. Data is analyzed using multiple regression analysis of SPSS version 20. The results of this study indicate that proportion of independent commisioners and the audit committee has an influence on tax avoidance. Executive risk preferences and firm size have no influence on tax avoidance. Keywords : Tax Avoidance, Independent Commisioners, Audit Committee, Executive Risk Preferences, Firm Siz.

Item Type: Other
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HA Statistics
H Social Sciences > HB Economic Theory
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Wisudawan S1
Date Deposited: 26 Mar 2024 07:45
Last Modified: 26 Mar 2024 07:45
URI: http://eprints.stiebankbpdjateng.ac.id/id/eprint/1990

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