Pengaruh Karakter Eksekutif Dan Karakteristik Perusahaan Terhadap Penghindaran Pajak (Tax avoidance)

Radiansah, . and Nofryanti, . (2015) Pengaruh Karakter Eksekutif Dan Karakteristik Perusahaan Terhadap Penghindaran Pajak (Tax avoidance). Jurnal Ilmiah Akuntansi Universitas Pamulang, III (2). pp. 782-816. ISSN 2339-0867

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Abstract

The aim of this study was to determine the effect of Character Corporate Executive And Characteristics Of Tax Avoidance in Mining Company Coal sub-sector listed on the Stock Exchange.This study uses secondary data audited financial statements Coal Mining sub-sector listed on the Indonesia Stock Exchange, amounting to 7 (seven) Company for 5 (five) years. This study uses multiple regression analysis. All data was tested with Classical Assumption Test, F Test, Coefficient of Determination, Correlation, Test T.From the results of this study indicate Executive Risk as a proxy Character has no effect exhibited significantly against tax avoidance. And Company Size, Leverage and Sales Growth as a measurement tool Characteristics Company, only the size of the Company's significant influence on Taxation. Keywords: Character Executive, Corporate Characteristics and Taxation.

Item Type: Article
Subjects: H Social Sciences > HB Economic Theory
Depositing User: Admin Perpustakaan UNPAM
Date Deposited: 04 Aug 2016 03:30
Last Modified: 03 May 2017 11:53
URI: http://eprints.unpam.ac.id/id/eprint/1398

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