This research aims to test the influence of profitability, leverage, independentCommissioner, and the size of the company to tax avoidance on mining companieslisted on the Indonesia stock exchange in 2014-2016. The independent variable inthis study is the Retrun On Assets (ROA), Debt To Equity Ratio (DER), theindependent Commissioner, and the size of the company. For the dependentvariable in this study using Cash Effective Tax Rate (CETR). The population thatused as many as 45 companies, research on samples with a purposive samplingtechnique that generates a sample of 10 companies with a three-year period inorder to conduct research. Analytical techniques used were linear regressionanalysis. The results of this research show that leverage, independentCommissioner of the company and the size effect on tax avoidance. Whileprofitability has no effect on tax avoidance.Keywords: Profitability, Leverage, Independent Commissioner, Company Size, TaxAvoidance
| Published by | Universitas Slamet Riyadi |
| Journal Name | PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) |
| Contact Phone | - |
| Contact Name | - |
| Contact Email | - |
| Location | Kota surakarta, Jawa tengah INDONESIA |
| Website | | http://ejurnal.unisri.ac.id/index.php/proictss| |
| ISSN | ISSN : -, EISSN : -, DOI : -, |
| Core Subject | Science, Education, Social, |
| Meta Subject | Computer Science & IT, Education, Social Sciences, |
| Meta Desc | |
| Penulis | Anita Wijayanti, Intan Taqta Alfina, Siti Nurlaela & |
| Publisher Article | PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) |
| Subtitle Article | PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS |
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| View Article | http://ejurnal.unisri.ac.id/in… |
| DOI | http://download.garuda.ristekdikti.… |
| DOI Number | Full PDF (116.076 KB) |
| Download Article [1] | http://ejurnal.unisri.ac.id/index.php/pr… |
| Download Article [2] | http://download.garuda.ristekdikti.go.id… |
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