PENGARUH KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS, UKURAN PERUSAHAAN (SIZE), LEVERAGE (DER) DAN PROFITABILITAS (ROA) TERHADAP TINDAKAN PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN PERBANKAN YANG LISTING BEI PERIODE TAHUN 2011 – 2013

Abstract

This study aims to provide empirical evidence about the factors that affect tax avoidance. This study aimed to analyze the amount of the audit committee, institutional ownership, board of independent commissioners (PDKI), firm size (Size), leverage (DER), profitability (ROA) can affect the tax avoidance in the banking companies go public listing on the Stock Exchange.
The data used is secondary data with a sample of 23 companies listed on the Stock Exchange the period 2011 - 2013. In order to meet the goal of the research hypotheses were tested with multiple regression analysis.
From the sixth test of independent variables, variables with significant influence on tax avoidance is and institutional ownership. And five variables do not affect tax avoidance is the auditing committee, the board of Independent (PDKI), firm size, leverage, and profitability
Keyword : the audit committee, institutional ownership, board of independent commissioners, firm size, leverage, profitability , tax avoidance
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