PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP AGREIVITAS PAJAK (Studi Empiris pada Perusahaan Pertambangan yang Listing di BEI)
| Main Author: | Satria Ananto, Didik |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/13713/1/PENGARUH%20KARAKTERISTIK%20DEWAN%20KOMISARIS%20DAN.pdf https://eprints.untirta.ac.id/13713/ https://feb.untirta.ac.id |
Daftar Isi:
- Aggressiveness of taxes is an act which aims to lower taxable income through tax planning using either way that is legal or illegal. This research aims to test the influence of independent directors and audit committee characteristic on the aggressiveness of the tax on mining companies in Indonesia. This analysis uses the the influence of independent directors and audit committee characteristic as the independent variable. the influence of independent directors and audit committee characteristic as an independent variable measure with independent Commissioners (KI), the size of the Board of Commissioners (UDK), the size of the audit Committee (UKA), and independent audit Committee (KI). The dependent variable in this analysis is the aggressiveness of the tax. The aggressiveness of the dependent variable as a tax measured by the effective tax rate (ETR). Leverage (LEV) and return on assets (ROA) was used as control variables. This research uses the 48 financial reporting mining companies from a total of 16 mining companies registered in BEI during the period 2011-2013 with a purposive sampling method. Statistical methods using multiple regression analysis. The results showed that the KI and UDK has negative influence and significance to the ETR, while UKA has a positive and significant influence to the ETR, and KI has no influence on the ETR. LEV as a variable control has no effect on the ETR, while ROA has a negative and significant effect of the ETR