PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA, KARAKTER EKSEKUTIF, DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK

Abstract

This study aims to determine the effect of profitability, family ownership, executive character, and corporate governance on tax avoidance in companies listed on the Stock Exchange in 2011-2014. By using purposive sampling method samples obtained are as many as 36 companies listed on the Stock Exchange. The data is processed by using SPSS 16.

Based on the results of the testing of hypotheses discovered that profitability and character executive significant against tax avoidance. While possession of family and corporate governance in proxied of independent commissioner and audit committee not affect significantly to tax avoidance.

 

Keywords:       Tax Avoidance, Profitability, Family Firm, Character Executive, Corporate Governance