PENGARUH PROFITABILITAS, KOMISARIS INDEPENDEN, CORPORATE SOCIAL RESPONSIBILITY TERHADAP PRAKTIK TAX AVOIDANCE
Abstract
This study aims to analyze the Influence of Profitability, Independent Commissioner, Corporate Social Responsibility to the practice of tax avoidance at the company. This type of research is categorized in causative research. The population in this study is a company listed on the Indonesia Stock Exchange from 2014 until 2016. Sample selection by purposive sampling method. The sample consisting of 124 companies The data in this study is secondary data obtained from www.idx.co.id. data sending technique with Documentation Technique. Research data were analyzed by multiple regression with SPSS 16.0.
Based on the analysis that has been done to yield the result that is Profitability as indicated by return on asset (ROA) has positive and significant influence to the Tax Avidance practice, idepedent commissioners as measured by the proportion of independent commissioners have no effect on tax avoidance practices, Corporate Social Responsibility as measured by index CSRI also does not affect the Tax Avoidance practice