📅 11 May 2019

PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2017)

Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi

📄 Abstract

The purpose of this research was: 1) analyzes the significance of the influence of the audit Committee against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. 2) analyzes the significance of the influence of the size of the company against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. 3) Analyzing the significance of the influence of leverage against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. The research results obtained conclusions that: 1) the audit committee of insignificant negative effect against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. 2) size of company positive significant effect against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. 3) Leverage significant negative effect against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. Keywords: audit committee, the company's size, leverage, tax evasion

ℹ️ Informasi Publikasi

Tanggal Publikasi
11 May 2019
Volume / Nomor / Tahun
Volume 14, Nomor 3, Tahun 2019

📝 HOW TO CITE

Bambang Widarno, Nureini Rifti Widyaningsih, Fadjar Harimurti &, "PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2017)," Jurnal Akutansi dan Sistem Teknologi Informasi, vol. 14, no. 3, May. 2019.

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