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
|
Text
Jurnal Ilmiah Akuntansi, Vol 3 No 2 Juli 2015.pdf Download (1MB) | Preview |
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://repository.unpam.ac.id/id/eprint/1398 |
Actions (login required)
 |
View Item |
