THE EFFECT OF PROFITABILITY ON TAX AVOIDANCE (CASE STUDIES OF MINING COMPANIES IN INDONESIA STOCK EXCHANGE (BEI) 2015-2019)
Main Article Content
Abstract
The purpose of this study is to find out the information presented about Good Corporate Governance, Profitability and tax avoidance in mining companies listed on the Indonesian Stock Exchange (IDX) for the 2015-2019 period.The method used in this research is verification and descriptive method with a quantitative approach.To measure the scale of research variables is the ratio scale, namely quantitative data in the form of numbers, the variables concerned are the independent Board of Commissioners, Managerial Ownership, and Institutional Ownership. The population that is the object of this study includes all financial reports of mining companies listed on the Indonesia Stock Exchange. The samples for the study were 5 financial reporting periods and 6 mining companies in accordance with the research criteria. The analysis used is panel data regression analysis, while the hypothesis is tested with the t test and F test. The mining companies are selected according to the criteria for the 2015-2019 period.Independent Board of Commissioners, Managerial Ownership and Institutional Ownership itability have a significant effect on Tax Avoidance
Downloads
Metrics
Article Details
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.