Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Nusa Akuntansi
Fauziah, Deva
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Fauziah, Deva; Sahara, Lia Ira
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.235

Abstract

This study aims to analyze the effect of independent commissioners, audit committees, and company size on tax avoidance. The type of research used in this study is quantitative. The data source used is secondary data, namely annual financial reports obtained from the Indonesia Stock Exchange (IDX). The population used in this study consists of non-cyclical industrial sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The sample selection technique used is purposive sampling, resulting in 31 companies over five years, with a total sample size of 155 data points. The results of this study show that independent commissioners, audit committees, and company size simultaneously influence tax avoidance. However, independent commissioners and audit committees have no significant effect on tax avoidance, while company size significantly influences tax avoidance.
Co-Authors sahara, Lia Ira