Work

Factors That Influence Tax Avoidance in Indonesia Stock Exchange

Year: 2017

Type: article

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.

Source: Chinese Business Review

DOI: 10.17265/1537-1506/2017.10.005

Authors: Yuniarwati, I Cenik Ardana, Sofia Prima Dewi, Caroline Lin

Institution: Tarumanagara University

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: hybrid

OpenAlex ID: W2776953446