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All Journal Al Khawarizmi: Jurnal Pendidikan dan Pembelajaran Matematika Daya Saing : Jurnal Ilmu Manajemen MaPan : Jurnal Matematika dan Pembelajaran YUSTISI Jurnal Manajemen dan Bisnis Best Journal (Biology Education, Sains and Technology) Yustisi: Jurnal Hukum dan Hukum Islam Jurnal Manajemen dan Bisnis Jurnal Pengabdian Masyarakat Nusantara Jurnal Ekonomika dan Bisnis Islam Husnayain Business Review Jurnal Penyuuhan dan Pemberdayaan Masyarakat (JPPM) Jurnal Pengabdian Masyarakat ISEI
Adrian, Muhammad
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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Journal : Daya Saing : Jurnal Ilmu Manajemen

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PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, INTENSITAS MODAL, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR di BURSA EFEK INDONESIA PERIODE 2016-2022 Adrian, Muhammad; Anggraini, Nia; Amelia, Sarah; Lussianda, Erfa Okta
Jurnal Daya Saing Vol. 10 No. 1 (2024)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v10i1.1610

Abstract

This research aims to examine the impact of several factors on tax avoidance, namely audit committee, company size, capital intensity, leverage, and profitability. This research is quantitative research that uses secondary data and documentary methods. The sample was selected using a purposive sampling technique, by taking 9 food and beverage subsector companies listed on the Indonesia Stock Exchange (BEI) during the 2016-2020 period. Data analysis used multiple linear regression using SPSS version 20. The results showed that company size had a negative influence on tax avoidance, while other factors did not have a significant influence. The limitation of this research is the limited sample size, but this research has the novelty of including 2020 as the observation period. Keywords : audit committee, company size, capital intensity, leverage, profitability, tax avoidance.
Co-Authors Afwa, Awliya Amelia, Sarah Arya, Zikri Vieri Azzahra, Siti Bilqis Rasya Bambang Supeno, Bambang Buhairi, Fathan Fadhilah, Muhammad Febrina, Liga Fitri Agustina Lubis Hutabarat, Mulia LUCKY RACHMAWATI Lussianda, Erfa Okta Muhammad Fadhil Z, Rusdi Noor Rosa (p:43-50) Muhammad Fahrozi, Muhammad Nia Anggraini Novrizaldi Wardana Pahlevi, T. Arif Rachmat Mulyana Raden Rudi Alhempi Rambe, Aslamiyah Rinaldo, Rinaldo Safri, Iskandar Siti Jamilah Tanjung, Willyam Han Ardy Windiani, Arovah Zebua, Meiman Restu