Pengaruh Profitabilitas dan Corporate Governance Terhadap Tax Avoidance Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018

Authors

  • Saeful Fachri Sekolah Tinggi Ilmu Ekonomi Banten, Indonesia
  • Indra Sulistiana Sekolah Tinggi Ilmu Ekonomi Banten, Indonesia
  • Muhammad Saefi Mubarok Sekolah Tinggi Ilmu Ekonomi Banten, Indonesia

Keywords:

Profitability, Independent Commissioner, Quality Audit, Tax Avoidance, Quality and Corporate Governance

Abstract

Tax collection in Indonesia is still experiencing many obstacles, as a result, the effectiveness of tax collection has continued to decline from 2012 to 2015 with an average of 3.74%. This study has the aim of knowing the factors that influence Tax Avoidance. The research method used is descriptive method with a quantitative approach. The t-test results show that the profitability variable has a significant level of 0.414 greater than 0.05 with a t-statistic of -0.882 and a t-table of 1.992, which means the t-count is smaller than the t-table. Furthermore, the results show that the independent commissioner variable has a t-count value that is smaller than the t-table value (-3.211 <1.992) and a significance level that is less than 0.05 (0.002 <0.05). Then, the audit quality variable has a t-count value that is smaller than the t-table value (-0.977 <1.992) and a significance level greater than 0.05 (0.332> 0.05). Based on the results of the t test above, it can be concluded that the profitability variable has no significant effect on Tax Avoidance. Furthermore, the independent commissioner variable (Inboard) has significant effect on Tax Avoidance. Partially, the audit quality variable has no significant effect on Tax Avoidance.

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Published

2021-01-18

How to Cite

Fachri, S., Sulistiana, I., & Mubarok, M. S. (2021). Pengaruh Profitabilitas dan Corporate Governance Terhadap Tax Avoidance Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018. Jurnal Akuntansi Dan Pajak, 21(2). Retrieved from https://www.jurnal.stie-aas.ac.id/index.php/jap/article/view/1561

Issue

Vol. 21 No. 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021

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