Ajeng Yanuarty Purba Dewi, - (2017) PENGARUH LEVERAGE, KUALITAS AUDIT DAN KOMITE AUDIT DAN DEWAN DIREKSI TERHADAP PENGHINDARAN PAJAK. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study was conducted to examine the effect of variable Leverage, Quality of Audits, Audit Committee and Board of Directors on Tax Avoidance in manufacturing companies in Indonesia Stock Exchange 2013-2015. The sampling in this study of 25 manufacturing companies listed in Indonesia Stock Exchange 2013-2015 by purposive sampling method. Data obtained from the financial statements of the company which has been in publication. It is gained sample amount of 25 companies with 75 total sample. After eliminating the outliers data, which eventually resulted 62 observations that ready to be analyzed and tested. The analysis technique used here is multiple linear regression with a significance level of 5%. This research result indicates that (1) Leverage (DER) a significant effect on tax avoidance (ETR), (2) Quality of Audits a significant effect on tax avoidance (ETR), audit committee not significant effect on tax avoidance (ETR), and (4) Board of Directors not significant effect on tax avoidance (ETR). Limitations of this study secondary data obtained from the company's financial report shows that there are many companies that not have directors shareholders by purposive sampling of 135 companies to 25 companies manufacturing in Indonesia Stock Exchange 2013-2015.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 1310112084] [Penguji II (Pembimbing): Ni Putu Eka Widiastuti] [Penguji I: Wahyudi] [Ketua Penguji: Praptiningsih] |
| Uncontrolled Keywords: | Leverage, Quality of Audits, Audit Committee, Board of Directors and Tax Avoidance. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Muchamad Reza Pahlawan |
| Date Deposited: | 03 Dec 2019 13:19 |
| Last Modified: | 21 Jun 2024 04:13 |
| URI: | http://repository.upnvj.ac.id/id/eprint/5380 |
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