Pengaruh Risiko Perusahaan, Proporsi Dewan Komisaris Independen, Komite Audit Dan Konservatisme Akuntansi Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2015 – 2017

Putri, Dwika Lodia and Rahmat, Adi and Aznuryandi, Aznuryandi (2020) Pengaruh Risiko Perusahaan, Proporsi Dewan Komisaris Independen, Komite Audit Dan Konservatisme Akuntansi Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2015 – 2017. Jurnal Akuntansi Kompetif, 3 (1). pp. 7-17. ISSN 2622-5379

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Abstract

The purpose of this study was to determine the effect of company risk, the proportion of the independent Board of Commissioners, the Audit Committee and Accounting Conservatism on Tax Avoidance in Manufacturing Companies listed on the Indonesia Stock Exchange in 2015-2017. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2017 period, totaling 136 companies. The sample selection technique in this study used a purposive sampling method and produced a sample of 69 companies. The type of data used in this study is secondary data. The data is in the form of financial statements and annual reports of manufacturing companies in 2015-201. The analytical method used is multiple linier regression. Based on the results of research and discussion, the following conclusions can be draw:1). Company risk does not affect the Tax Avoidance conducted by the company. This means that the greater or lesser risk of a company in a manufacturing company cannot cause an increase or decrease in company’s Tax avoidance significantly.2). The proportion of independent commissioners has an effect on Tax Avoidance. Thus, means that the greater or smaller percentage of independent commissioners in a manufacturing company causes an increase or decrease in a company’s Tax Avoidance. 3). The Audit Committee has no effect on Tax Avoidance. This means that even if a manufacturing company is audited by the big four and the non-big four KAP, fraud can occur. 4). Accounting conservatism does not affect the Tax Avoidance of the company. This means that the greater or less the principle of prudence (conservatism) accounting in a manufacturing company does not cause an increase or decrease in a company’s Tax Avoidance significantly

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