CD Skripsi
Pengaruh Gender Diversity, Komite Audit, Leverage, Dan Ukuran Perusahaan Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Barang Konsumen Primer Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021)
ABSTRACK
This study aims to examine and determine the effect of gender diversity, audit committee, leverage, and company size on tax avoidance. The population in this study are all companies in consumer non cyclicals sector lister on the Indonesia Stock Exchange Period 2019 – 2021. Sampling in this study was carried out by purposive sampling method, so that a sample of 45 companies was obtained. The data analysis method used in this study is multiple linear regression analysis with the help of Statistical Product and Service Solution (SPSS) version
25. The results show that the variables gender diversity, audit committee, and company size have a significant effect on tax avoidance. While the leverage variable has no effect on tax avoidance.
Keywords: gender diversity, audit committee, leverage, firm size, tax avoidance
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