Yanti, Lucia Anggraeni Dwi (2022) Pengaruh Profitabilitas, Capital Intensity, Kualitas Audit, dan Komite Audit terhadap Tax Avoidance pada Perusahaan Manufaktur Subsektor Barang Konsumsi di BEI. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
The purpose of this study is to examine whether profitability, capital intensity, audit quality and audit committee can affect tax avoidance. The population in this study are consumer goods sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period with a purposive sampling method to obtain 122 sample data that are eligible to be tested. This study uses data analysis techniques in the form of descriptive analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing with SPSS version 24 program. The results of this study indicate that profitability, audit quality, and audit committee have a significant effect on tax avoidance. The test results also show that capital intensity has no significant ef fect on tax avoidance. Keywords : Profitability, Capital Intensity, Audit Quality, Audit Committee, and Tax avoidance
| Item Type: | Thesis (Undergraduate) |
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| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | LUCIA ANGGRAENI DWI YANTI |
| Date Deposited: | 29 Mar 2022 03:04 |
| Last Modified: | 29 Mar 2022 03:04 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8654 |
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