Pengaruh Leverage, Komite Audit dan Komisaris Independen terhadap Penghindaran Pajak (Tax Avoidance)
Daftar Isi:
- The aims of this research is to examine the effect of leverage on tax avoidance, the effect of audit committee on tax avoidance, and the effect of independency of the board commissioner on tax avoidance in property and real estate companies listed in the Indonesia Stock Exchange on 2014-2018. The population in this research were property and real companies listed in the Indonesia Stock Exchange on 2014-2018. The sampling technique that used in this research was purposive sampling and produced the number of sample was 136 companies. The data were analyzed by using descriptive statistics, classic assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that leverage and audit committee positive affect on cash effective tax rate (CERT) or can say low tax avoidance. Meanwhile, independency of the board commissioner and profitability do not affect tax avoidance. Keywords: Tax Avoidance, Leverage, Audit Committee, Independency Of The Board Commissioner