Pengaruh Kepemilikan Manajerial, Komite Audit, dan Ukuran Perusahaan terhadap Tax Avoidance

  • SEPTIA RAHLIANA UNIVERSITAS SARJANNAWIYATA TAMANSISWA
  • Andri Waskita Aji UNIVERSITAS SARJANNAWIYATA TAMANSISWA

Abstract

This study aims to examine the effect of managerial ownership, audit committee, and firm size on tax avoidance. The theory in this research is agency theory. This study uses manufacturing companies during 2013-2017 as samples, and based on purposive sampling method obtained 22 companies. Managerial ownership variables using ownership by directors and board of commissioners. The audit committee with the number of audits in the company and the size of the company uses the amount of assets that exist in the company. Dependent variable uses CETR proxy. The data in this study were processed using SPSS with multiple linear regression methods. This study shows that audit committees and company size have a significant impact on tax avoidance. Based on the results of testing, obtained a significance value of 0.032 and 0.013. Managerial ownership has no influence on tax avoidance.

Published
2019-01-26
How to Cite
RAHLIANA, SEPTIA; AJI, Andri Waskita. Pengaruh Kepemilikan Manajerial, Komite Audit, dan Ukuran Perusahaan terhadap Tax Avoidance. Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 523 - 532, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/727>. Date accessed: 20 feb. 2019.