CD Skripsi
Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Komisaris Independen, Pertumbuhan Penjualan Dan Komite Audit Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2019-2021)
This research is quantitative research, namely research that aims to examine the effect of Leverage, Profitability, Company Size, Independent Commissioners, Sales Growth and Audit Committee on Tax Avoidance. The object of this research is a manufacturing company listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. There are 183 companies as a population, but only 75 companies fit the criteria so there are 225 samples in this study. Hypothesis testing in this research uses multiple linear regression. After being tested with SPSS based on data obtained on the Indonesian Stock Exchange (BEI). The research results found that leverage had a significant effect on tax avoidance with a sig value of 0.000 < 0.05. The results of profitability research have a significant effect on avoidance with a sig value of 0.019 < 0.05. The research results found that company size has a significant effect on tax avoidance with a sig value of 0.000 < 0.05. The research results found that independent commissioners had a significant effect on tax avoidance with a sig value of 0.021 < 0.05. The research results found that sales growth was not proven to have a significant effect on tax avoidance with a sig value of 0.455 > 0.05. The research results found that the audit committee had a significant effect on tax avoidance with a sig value of 0.020
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