Pengaruh Profitabilitas dan Corporate Governance Terhadap Tax Avoidance Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018

Saeful Fachri, Indra Sulistiana, Muhammad Saefi Mubarok

Abstract


Tax collection in Indonesia is still experiencing many obstacles, as a result, the effectiveness of tax collection has continued to decline from 2012 to 2015 with an average of 3.74%. This study has the aim of knowing the factors that influence Tax Avoidance. The research method used is descriptive method with a quantitative approach. The t-test results show that the profitability variable has a significant level of 0.414 greater than 0.05 with a t-statistic of -0.882 and a t-table of 1.992, which means the t-count is smaller than the t-table. Furthermore, the results show that the independent commissioner variable has a t-count value that is smaller than the t-table value (-3.211 <1.992) and a significance level that is less than 0.05 (0.002 <0.05). Then, the audit quality variable has a t-count value that is smaller than the t-table value (-0.977 <1.992) and a significance level greater than 0.05 (0.332> 0.05). Based on the results of the t test above, it can be concluded that the profitability variable has no significant effect on Tax Avoidance. Furthermore, the independent commissioner variable (Inboard) has significant effect on Tax Avoidance. Partially, the audit quality variable has no significant effect on Tax Avoidance.

Keywords


Profitability, Independent Commissioner, Quality Audit, Tax Avoidance, Quality and Corporate Governance

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DOI: http://dx.doi.org/10.29040/jap.v21i02.1561

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