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Jemima Christy
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Economics, Econometrics & Finance Education

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PENGARUH FIRM SIZE, SALES GROWTH, DAN ROA TERHADAP PENGHINDARAN PAJAK DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI Jemima Christy; Subagyo Subagyo
Jurnal Akuntansi VOL. 19, NO. 2, JULI - DESEMBER 2019
Publisher : Jurnal Akuntansi

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Abstract

This study aimed to examine the effect of firm size, sales growth, return of asset, the interaction between the audit committee and firm size, the interaction between the audit committee and sales growth as well as the interaction between the audit committee and return of asset on tax avoidance by moderation by the audit committee. The research data uses secondary data (financial statements) with a purposive sampling method. The regression model used in this study is a multiple linear regression model with E-views 9. Research Samples were 258 data of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The results of this study indicate that sales growth and return of assets has no significant effect on tax avoidance, and firm size has a significant effect on tax avoidance. The audit committee cannot moderate the relationship of return of assets and sales growth on tax avoidance, but can moderate the relationship between firm size and tax avoidance.Keywords: firm size, sales growth, return of asset, audit committee, tax avoidance
PENGARUH FIRM SIZE, SALES GROWTH, DAN ROA TERHADAP PENGHINDARAN PAJAK DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI Jemima Christy; Subagyo Subagyo
Jurnal Akuntansi VOL. 19, NO. 2, JULI - DESEMBER 2019
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v19i2.1805

Abstract

This study aimed to examine the effect of firm size, sales growth, return of asset, the interaction between the audit committee and firm size, the interaction between the audit committee and sales growth as well as the interaction between the audit committee and return of asset on tax avoidance by moderation by the audit committee. The research data uses secondary data (financial statements) with a purposive sampling method. The regression model used in this study is a multiple linear regression model with E-views 9. Research Samples were 258 data of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The results of this study indicate that sales growth and return of assets has no significant effect on tax avoidance, and firm size has a significant effect on tax avoidance. The audit committee cannot moderate the relationship of return of assets and sales growth on tax avoidance, but can moderate the relationship between firm size and tax avoidance.Keywords: firm size, sales growth, return of asset, audit committee, tax avoidance
Co-Authors Subagyo Subagyo