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All Journal Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)
Muetia, Tuti
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Economics, Econometrics & Finance

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Pengaruh Komite Audit, Ukuran Perusahaan Dan Profutabilitas Terhadap Tax Avoidance Pada Perusahaab Tekstil Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia Irmayani, Ade; Azhar, Iqlima; Muetia, Tuti
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3463

Abstract

This study aims to dertemine the effect of the audit committee, on frime size and profitability on tax avoidance in textile and and garment companies listed on the Indonesia Stock Exchange (IDX) in 2011-2013. This type of research is a Quantitative population and the sample of this research is all companies listed on the Indonesia Stock Exchange (IDX). The sample is dertemined based on purposive sampling as many as 6 data from textile and garment companies. Data collection methods using literature studies and documentation of the results of the audit committee has no significant positive effect on frim size tax avoidance  significant positive effect on tax avoidance, while profitabilitisynhas a significant negative effect on frim size and profitabilitiy have value Fsign 0,000<0,05 simultaneously effect tax avoidance.
Co-Authors Azhar, Iqlima Irmayani, Ade