PARDILAH, NILA (2022) PENGARUH KOMISARIS INDEPENDEN, KUALITAS AUDIT, UKURAN PERUSAHAAN, LEVERAGE, DAN RETURN ON ASSET TERHADAP TAX AVOIDANCE. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to examine the effect of independent commissioner, audit quality, company size, leverage and return on asset of tax avidance . This research is a type of quantitative research, data collected from annual reports of manufacturing companies listed on Indonesia Stock Exchange in 2016-2020, with data analysis techniques using multiple linear regression. The results of this study are that the independent commissiner, audit quality, and return on asset have no effect to tax avoidance. Company size and leverage influences to tax avoidance

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor NOORIDA SOERONO, AYU 197210222003122001 Thesis advisor MULYANAH, MULYANAH 198209152006042001
Additional Information:	Penelitian ini bertujuan untuk menguji pengaruh komisaris independen, kualitas audit, ukuran perusahaan, leverage dan retrun on asset terhadap tax avoidance. Penelitian ini merupakan jenis penelitian kuantitatif, data dikumpulkan dari laporan tahunan perusahaan manufaktur yang terdaftar di bursa efek indonesia pada tahun 2016 sampai dengan 2020, dengan teknik analisis data menggunakan regresi linear berganda. Hasil dari penelitian ini adalah komisaris independen, kualitas audit, return on asset tidak berpengaruh terhadap tax avoidance. Ukuran perusahaan dan leverage berpengaruh terhadap tax avoidance.
Subjects:	Communication > Science Journalism Communication > Communication (General)
Divisions:	05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User:	Mrs Nila Pardilah
Date Deposited:	19 Dec 2022 10:02
Last Modified:	19 Dec 2022 10:02
URI:	http://eprints.untirta.ac.id/id/eprint/18388

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