Pengaruh Corporate Governance, Leverage, Dan Capital Intensity Terhadap Tax Avoidance

Kusnadi -, Lulu Afifah

Sari


Tax is an obligation to surrender a portion of the wealth that must be paid by each taxpayer both
individual and business entity (company). The purpose of this study is to find out corporate
governance, leverage, capital intensity and sales growth towards tax avoidance. This research is a
manufacturing company listed on the Indonesia Stock Exchange in 2014-2017. This study uses
purposive sampling with several criteria so as to obtain a sample of 40 companies. The data used in
the form of secondary data derived from annual financial reports, while the data analysis techniques
used are descriptive statistics, classic assumption tests, multiple linear regression analysis, and
hypothesis testing using EViews 0.8. The results of the study show that audit quality, leverage, and
sales growth have a significant influence on tax avoidance. Whereas institutional ownership, board of
commissioners, audit committee, and capital intensity do not have a significant effect on tax
avoidance.
Keywords: corporate governance, leverage, capital intensity, dan tax avoidance.


Kata Kunci


corporate governance, leverage, capital intensity, dan tax avoidance.

Teks Lengkap:

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Referensi


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DOI: https://doi.org/10.33024/jur.jeram.v9i2.4318

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