PENGARUH KARAKTER EKSEKUTIF, KUALITAS INFORMASI INTERNAL DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGHINDARAN PAJAK

Mutmainah, Ita (2014) PENGARUH KARAKTER EKSEKUTIF, KUALITAS INFORMASI INTERNAL DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGHINDARAN PAJAK. S1 thesis, Universitas Negeri Jakarta.

	Text Cover.pdf Download (535kB)
	Text Table_Of_Content.pdf Download (173kB)
	Text Chapter_1.pdf Download (191kB)
	Text Chapter_2.pdf Restricted to Repository staff only Download (374kB) | Request a copy
	Text Chapter_3.pdf Download (388kB)
	Text Chapter_4.pdf Restricted to Repository staff only Download (399kB) | Request a copy
	Text Chapter_5.pdf Download (63kB)
	Text Bibliography.pdf Download (123kB)

Abstract

ITA MUTMAINAH. The Influence of Caracter Executive, Internal Information Quality, and Firm Characteristics on Tax Avoidance. Faculty of Economics State University of Jakarta. 2014. The purpose of this research is to examine the influence of Caracter Executive, Internal Information Quality, and Firm Characteristics (Firm Size, Leverage, and Profitability) on Tax Avoidance. This research used secondary data by audited financial statement. Samples of research consist of 32 property, real estate, and building contruction company that listed in Indonesian Stock Exchange during the periode 2008-2012. To test the influence of independent variable on the dependent variable, this research used multiple regression analysis that used tools statistic program named SPSS 19. Before the multiple regression analysis is performed, the variables were tested with classical assumption test first. The purpose is the regression model had not biased and meet the requirement BLUE (Best Linear Unbiased Estimator). Regression model obtained is Y = 1,798 – 1,511 RISK – 0,003 KII – 0,088 SIZE + 0,180 LEV – 0,341 PM. Based on result of testing the hypothesis, this research shows the first hypothesis is accepted that character executive have significantly influence on tax avoidance.While the other independent variables such as, internal information quality, firm size, leverage, and profitability has no significantly influence on tax avoidance.

Actions (login required)

View Item