View of LITERATURE REVIEW OF FACTORS AFFECTING TAX AVOIDANCE IN BANKING COMPANIES LISTED ON THE IDX
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the managerial ownership, institutional ownership, the size of the board director,.. and the proportion of independent commissioners to
maka perusahaan rugi dan jika tidak ada beban pajak yang harus dibayarkan maka perusahaan tersebut tidak bisa dijadikan sebagai sampel, dan kalau nilai ETR suatu perusahaan
Business Abstract The aim of this research is to analyze and test the partial or simultaneous effects of institutional ownership, profitability, company size, and leverage on tax
Discussion only on the independent variables, namely managerial ownership, institutional ownership, audit committees and the Independent Board of Commissioners as well as the dependent
Conclusion The conclusions of the research on the analysis of the influence of the proportion of independent commissioners, audit quality, institutional ownership, managerial
Based on the theory and previous research, the following hypothesis is formulated as follows: H4: Independent commissioners weaken the effect of capital intensity on tax avoidance
Keywords: Fixed asset intensity, leverage, board of commissioners size, board proportion independent commissioner, institutional share ownership, taxation facilities and effective tax
Dependent Variable: COD Based on table 2, a regression equation can be formulated to determine the effect of tax avoidance, firm size, institutional ownership, managerial ownership,
