Pengaruh Komite Audit, Kualitas Audit, Profitabilitas, Capital Intensity, Dan Leverage Terhadap Tax Avoidance
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Utami, Fadila Indah Tri
Subject
657.46 - TAX ACCOUNTING
Datestamp
2023-02-06 04:59:49
Abstract :
Tax avoidance is considered as an effort by taxpayers who aims to make the tax burden efficient by finding other ways of imposing taxes. This study aims to determine the effect of the audit committee, audit quality, profitability, capital intensity and leverageon tax avoidance. The sample used in this study amounted to 75 data from companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. The data analysis technique used is multiple linear regression analysis, descriptive test and classical assumption test using SPSS. The results of this study indicate that the variables of the audit committee, audit quality, profitability, capital intensity and leverage have a significant effect on tax avoidance.
Tax avoidance is considered as an effort by taxpayers who aims to make the tax burden efficient by finding other ways of imposing taxes. This study aims to determine the effect of the audit committee, audit quality, profitability, capital intensity and leverageon tax avoidance. The sample used in this study amounted to 75 data from companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. The data analysis technique used is multiple linear regression analysis, descriptive test and classical assumption test using SPSS. The results of this study indicate that the variables of the audit committee, audit quality, profitability, capital intensity and leverage have a significant effect on tax avoidance.
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