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PENGARUH DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN KOMITE AUDIT TERHADAP PRAKTIK PENGHINDARAN PAJAK DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING.

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This study aims to analyze the Effect of the Independent Board of Commissioners, Institutional Ownership, Managerial Ownership and Audit Committee on Tax Avoidance with Profitability as an Intervening variable in Manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. This research was conducted because there were inconsistencies in the results of previous studies. The population in this study were 217 manufacturing companies listed on the Indonesia Stock Exchange. The sampling method was carried out using the Purposive Sampling method, and based on predetermined criteria, a total sample of 87 companies was obtained during the 2019-2021 period. However, there are some data that need to be outliers so that a total sample of 79 companies is obtained. This type of research uses a quantitative approach with secondary data in the form of the company's annual financial reports obtained from www.idx.co.id. In this study, classical assumption tests were carried out, hypothesis testing and analysis judgments were carried out through path analysis, sobel test, coefficient of determination (R2), Model Feasibility Test (f test) and t test. This test was carried out using SPSS 25. Based on the results of the study, it shows that: (1) the independent board of commissioners, institutional ownership, managerial ownership and audit committees have no effect on tax avoidance. (2) Profitability has a negative effect on tax avoidance. (3) Independent Board of Commissioners and Audit Committee Ownership affect profitability. (4) Institutional ownership and managerial ownership have no effect on profitability. (5) profitability is unable to mediate the influence of independent commissioners, institutional ownership, managerial ownership and audit committees on tax avoidance

Availability
Inventory Code Barcode Call Number Location Status
2307003800T127665T1276652023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1276652023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
x, 126 hlm.; Ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Akuntansi Perpajakan, Akuntansi Pajak
Prodi Akuntansi Keuangan
Specific Detail Info
-
Statement of Responsibility
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No other version available

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