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OFIRA CALLISTA
Trisakti School of Management
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : E-Jurnal Akuntansi TSM

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FAKTOR-FAKTOR YANG MEMENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ofira Callista; Meinie Susanty
E-Jurnal Akuntansi TSM Vol 2 No 3 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.585 KB) | DOI: 10.34208/ejatsm.v2i3.1703

Abstract

The purpose of this research is to analyze the effect of audit committee, institutional ownership, company size, profitability, leverage, sales growth, and capital intensity on tax avoidance. The population in this study are manufacturing companies that are consistently listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2020. The sample in this study used purposive sampling method, there were 186 years data from 62 manufacturing companies. The data analysis techniques used in this study are descriptive statistics, quality tests, assumption tests, and hypothesis testing. The results of this study indicate that profitability affects tax avoidance, while audit committee, institutional ownership, company size, leverage, sales growth, and capital intensity have no effect on tax avoidance.
Co-Authors MEINIE SUSANTY