CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTY REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2015-2017
Abstract
Abstract
This research aims to examine corporate governance against Tax avoidance on Property and Real Estate companies listed on the Indonesia stock exchange period in 2015-2017. In this study using independent variables of profitability by using ROA (Return On Assets), DK (Board of Commissioners), the size of the company using a Size (the size of the company), and Leverage using DER (Debt to Equity Ratio). For the dependent variable in this study using the Effective tax rate (ETR). The population in this study using the company's 55, using a purposive sampling method produces 15 companies with a period of three consecutive years to conduct the research. Using a linear regression analysis of the dwarf. The results in this research indicate that the profitability of the effect on Tax Avoidance while the other variables have no effect against Tax Avoidance.
Keywords: Board Of Commissioners, Leverage, Profitability, Tax Avoidance, The Size Of The Company
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