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All Journal Jurnal Paradigma Ekonomika SENTRALISASI JURNAL BISNIS & AKUNTANSI UNSURYA Dinasti International Journal of Management Science Jurnal Akuntansi & Perpajakan Jayakarta Jurnal Ekuivalensi Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Abdi-Dharma Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Journal of Accounting and Management (JAM)
Sinambela, Tongam
Universitas Mpu Tantular
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences Other

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Journal : Jurnal Paradigma Ekonomika

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Pengaruh ukuran perusahaan, pertumbuhan penjualan, dan komite audit terhadap tax avoidance Sinambela, Tongam
Jurnal Paradigma Ekonomika Vol. 17 No. 1 (2022): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v17i1.15253

Abstract

This research aims to determine and analyze the effect of firm size, sales growth, and audit committee on tax avoidance. The study was conducted on Resource Sector Companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The research method is descriptive quantitative, while the sampling method uses purposive sampling. The sample in the research is 12 companies. The data analysis tool used is Statistical Product and Service Solutions (SPSS) version 25. The results of the study show that company size has no significant effect on tax avoidance, sales growth has a positive and significant impact on tax avoidance, the audit committee does not affect tax avoidance, while collectively -the exact size of the company, sales growth, and the audit committee simultaneously affect tax avoidance.
Co-Authors Agus Sriyanto Anis Setia Putri Buana, Mohamad Torik Langlang Damaris Marpaung Lisa Nuraini Marpaung, Agus Irawati Oberlian, Oberlian Reni Anggraeni Sapian, Safeza Mohd Sembiring, Rinawati Tarmidi , Deden