Pengaruh Komite Audit, Proporsi Kepemilikan Institusional, Profitabilitas dan Kompensasi Rugi Fiskal terhadap Penghindaran Pajak

Abstract

Tax avoidance is one of the company’s efforts to minimize or avoid the tax burden owed for obtaining the maximum profits. This study aims to provide a clear empirical’s evidence about the affect of audit committee, proportion of institutional ownership, profitability and fiscal loss compensation to tax avoidance. The population in this study is manufacturing company listed on the Indonesia Stock Exchange in 2014 to 2017. The selection of samples using the purposive sampling method, specified companies listed at food and beverage sub industrial classification in 2014 to 2017. The sample is obtained 13 listed companies with 47 samples and 4 years of observation. Data is tested using multiple linear regression methods. The results show that audit committee and fiscal loss compensation have affect tax avoidance, meanwhile the proportion of institutional ownership and profitability have no affect to tax avoidance.