PENGARUH KOMITE AUDIT, RETURN ON ASSETS (ROA), DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK
Abstract
This study aims to test and describe Tax Avoidance which is influenced by the Audit Committee, Return On Assets (ROA), and Leverage. This study uses two variables, namely the independent and dependent variables, and the source of data in this study in the form of financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. Data analysis was performed by classical assumption test and hypothesis testing in this study using multiple linear regression methods. The results of this study indicate that partially the Audit Committee and Leverage variables have a significant effect on tax avoidance, while the Return on Assets (ROA) does not affect tax avoidance.
Downloads
Ciptaan disebarluaskan di bawah Lisensi Creative Commons Atribusi-NonKomersial-BerbagiSerupa 4.0 Internasional.
-
Articles published in Jurnal Bisnis Terapan are licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0) license, which permits anyone to copy, transform, or redistribute articles for any lawful purpose in any medium, provided appropriate credit is given to the original author(s) and Jurnal Bisnis Terapan is recognized as its original publisher. A link to this license should also be provided. Any derivative work of an article published in Jurnal Bisnis Terapan must also be shared under the same (or compatible) license.
-
Both copyright and publishing rights on articles are retained by the respective author(s), without restrictions. Only a non-exclusive license is granted to Jurnal Bisnis Terapan to publish the article and identify itself as its original publisher.