Pengaruh Komite Audit, Leverage, Pertumbuhan Penjualan, dan Profitabilitas terhadap Tax avoidance

Ratnawati, Kurnia Arumei (2022) Pengaruh Komite Audit, Leverage, Pertumbuhan Penjualan, dan Profitabilitas terhadap Tax avoidance. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.

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Abstract

This study aims to examine the effect of the audit committee, leverage, sales growth, and profitability on tax avoiance. The sample of this research is the manufacturing sector companies listed on the Indonesia Stock Exchange in 2018 - 2020. The number of samples taken is 96 companies. The data collection technique used purposive sampling. The data analysis technique used is multiple linear regression analysis using the SPSS program. Based on the results of the study, it is known that (1) The Audit Committee has no effect on tax avoidance, (2) Leverage has no effect on tax avoidance, (3) Sales Growth has an effect on tax avoidance, (4) Profitability has an effect on tax avoidance.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING
600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING
600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: KURNIA ARUMEI RATNAWATI
Date Deposited: 05 Aug 2022 03:04
Last Modified: 05 Aug 2022 03:04
URI: http://eprints.perbanas.ac.id/id/eprint/9493

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