PENGARUH KONSERVATISME AKUNTANSI, DEWAN KOMISARIS INDEPENDEN, PERTUMBUHAN PENJUALAN, KEPEMILIKAN SAHAM EKSEKUTIF DAN TANGGUNG JAWAB SOSIAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERKEBUNAN YANG TERDAFTAR DI BEI 2013 – 2017

Abstract

This research aimed to examine the impact of Accounting Conservatism,
Independent Board of Commissioners, Sales Growth, Ownership of Executive
Shares and Corporate Social Responsibility against tax avoidance on plantation
companies and this research aimed to examine the effect from the variables that
could be significantly influence or not againt Tax Avoidance. The sample used in
this research is based on criteria that have been set and totally amounted 12
samples with a total of 40 data from plantation company that listed on Indonesia
Stock Exchange 2013-2017. This research used purposive sampling method and
testing the hypothesis using double linear regression analysis test (Using SPSS
18.0). The result from this research showed that Independent Board of
Commissioners, Sales Growth, Executive Share Ownership and Corporate Social
Responsibility partially have a significant influence against tax avoidance and
Accounting Conservatism do not have a significant partial effect against tax
avoidance. Results of coefficient of determination (adjusted R2) has a value 0.416.
This mean that the overall effect of independent variables against Tax Avoidance
amounted 41.6%, while the remaining 58.4% is influenced by other independent
variables.
Keywords : Tax Avoidance, Accounting Conservatism, Independent Board of
Commissioners, Sales Growth, Executive Share Ownership,
Corporate Social Responsibility.