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Article
Factors That Influence Tax Avoidance in Indonesia Stock Exchange
Author(s)
Yuniarwati, I Cenik Ardana, Sofia Prima Dewi, Caroline Lin
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DOI:10.17265/1537-1506/2017.10.005
Affiliation(s)
Tarumanagara University, Jakarta, Indonesia
ABSTRACT
The purpose of this study
was to obtain empirical evidence about the influence of the proportion of
independent commissioners, audit committee, audit quality, profitability, and
firm size against the tax avoidance. This study used a sample of one hundred
and fifty three samples. These results indicate that profitability has an
influence on tax avoidance while the proportion of independent commissioners,
audit committee, audit quality, and firm size have no influence on tax
avoidance.
KEYWORDS
tax avoidance, the proportion of independent commissioners, audit committee, audit quality, profitability, firm size
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