Tax Avoidance : dipengaruhi oleh Faktor Tata Kelola dan Enviromental Uncertainty

Authors

  • Vidiyanna Rizal Putri STIE Indonesia Banking School
  • Muftikasari Ayu Raras Asih Indonesian Banking School
  • Firda Nururrahma Indonesian Banking School
  • Tiara Safina Rifkasari Indonesian Banking School

DOI:

https://doi.org/10.35143/jakb.v15i1.5352

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dari pengendalian internal, kepemilikan institusional, dan ketidakpastian lingkungan terhadap penghindaran pajak. Pengujian yang di lakukan melibatkan ukuran perusahaan dan profitabilitas (ROA) sebagai variabel kontrol. Total 24 perusahaan dalam industri perbankan yang terdaftar dalam Bursa Efek Indonesia dari tahun 2015-2019 menjadi sampel dalam penelitian ini. Hasil penelitian menujukkan bahwa efektivitas pengendalian internal memiliki pengaruh negatif terhadap tax avoidance, kepemilikan institusional berpengaruh positif terhadap tax avoidance, dan ketidakpastian lingkungan tidak berpengaruh terhadap tax avoidance. Keywords: Tax avoidance; Internal control; Institutional ownership; Uncertainity environment  

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Published

2022-05-31

Issue

Vol. 15 No. 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis

Section

Artikel

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Copyright (c) 2022 Vidiyanna Rizal Putri

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