ANALISIS VARIBEL YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN PERBANKAN DI ASIA TENGGARA

Iqbal Bagus Prakosa, Gunasti Hudiwinarsih

Abstract


Taxes are one of the largest revenues the state has and it is a compulsory duty for both citizens and companies to pay to the state. The collected funds are used by the state to build state infrastructure. However, not all individuals or companies are willing to pay the dues voluntarily. This creates an avoidance of tax dues called tax avoidance. There are many factors that may affect tax avoidance practices such as institutional ownership, gender board of directors, audit committee and firm size. This study aims to determine the effect of institutional ownership, gender board of directors, audit committee and firm size to tax avoidance practice with current effective tax rate approach and using SPSS test tool version 22. Total sample used amounted to 568 with criteria banking company in Southeast Asia registered in Orbis, publishes english financial statements, gains profit and pays taxes in the year of research. Based on the research result, it is found that institutional ownership has a significant effect on tax avoidance. Likewise audit committee and firm size also have a significant effect on tax avoidance. However, the gender of the board of directors has no significant effect on tax avoidance.


Keywords


Institutional ownership, gender board of directors, audit committee and firm size



DOI: http://dx.doi.org/10.14414/tiar.v8i1.1535

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