Pengaruh ukuran perusahaan, profitabilitas dan komposisi dewan terhadap tax avoidance dengan pendekatan accounting tax rate pada industri perbankan di asia tenggara
Daftar Isi:
- This study aims to determine the effect of firm size, profitability, and board composition on tax avoidance with accounting tax rate approach. The board compositions in this study include independent boards, executive risk characteristics and audit committees. The object of this research is the company or banking industry in Southeast Asia that is in ORBIS during the period 2014-2016. The population of this study as many as 396 of 501 banking industry in Southeast Asia are selected in accordance with the limits of researchers. Sample collection method in this research is saturated sampling. Methods of data analysis using multiple regression analysis. The results showed that firm size, profitability, independent board, and executive risk characteristics had an effect on tax avoidance while audit committee had no effect on tax avoidance. Keywords : tax avoidance, accounting tax rate approach, firm size, profitability, independent boards, executive risk characteristics and audit committees on tax avoidance.