Analisis Faktor yang Mempengaruhi Tax Avoidance Perusahaan Perbankan
نویسندگان
چکیده
This study aims to examine the effect of Audit Committee, Independent Commissioner, Company Size, Leverage, and Liquidity on Tax Avoidance in banking sector companies listed Indonesia Stock Exchange during 2017-2020 period. The type research used is quantitative using secondary data sources obtained from annual financial reports (IDX). sampling technique this purposive method 41 a total 164 observations. analysis panel with Eviews program as tool. results indicate that factors influence are Commissioners, Leverage. Commissioner Size have significant positive tax avoidance. Meanwhile, Leverage has negative Avoidance. However, variables Committee no
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ژورنال
عنوان ژورنال: Jurnal Ilmiah Akuntansi Kesatuan
سال: 2022
ISSN: ['2337-7852', '2721-3048']
DOI: https://doi.org/10.37641/jiakes.v10i2.1330