• Abdul Karim


This research aims to determine the effect of audit committees,
institutional ownership, independent commissioners, size, leverage and
profitability (ROA) to tax avoidance. Dependent variables used in
this study are tax avoidance and Independent Variables used in this
study are audit committee, institutional ownership, proportion of
independent commissioner, size, laverage and profitabiliatas (ROA). The
population in this study are all manufacturing companies listed on the
Indonesia Stock Exchange in 2011-2015. The sample selection using
purposive sampling method with final sample 18 observation data during
the period of 2011-2015. The type of data used is secondary data taken from
Company Financial Statement and Company Annual Report. Data analysis
technique used in this research is multiple linear regression analysis
technique with SPSS 20 program application. The results showed that the
variable of institutional ownership, size and profitability (ROA) have an
effect on tax avoidance. While the audit committee, the proportion of
independent commissioners and laverage have no effect on tax avoidance.
The coefficient of determination in this research is 35.8%. Further research
is expected to add the number of samples, extend the study period and add
other variables that affect Tax Avoidance such as audit quality for better
research results.


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May 10, 2017
How to Cite
KARIM, Abdul. FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP TAX AVOIDANCE. Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT), [S.l.], v. 8, n. 1, p. 134 - 143, may 2017. ISSN 2656-4440. Available at: <http://jurnal.stietotalwin.ac.id/index.php/jimat/article/view/138>. Date accessed: 18 july 2019.