Pengaruh Komite Audit, Kulitas Audit, Ukuran Perusahaan dan Profitabilitas terhadap Tax Avoidance

Vaya Bunga Puspita (Fakultas Ekonomika dan Bisnis, Program Studi Akuntansi, Universitas Stikubank)
Sartika Wulandari (Fakultas Ekonomika dan Bisnis, Program Studi Akuntansi, Universitas Stikubank)

J-MAS (Jurnal Manajemen dan Sains)
Vol 8, No 2 (2023): Oktober

This research aims to examine and analyze the relationship between audit committees, audit quality, firm size, and profitability on tax avoidance. The population used in this study consists of property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. This study employed a sampling method using purposive sampling technique, resulting in a sample size of 117 companies. The data analysis method used in this research is multiple linear regression analysis. The findings of this study indicate that profitability has a significant positive effect on tax avoidance, while audit committees have a significant negative effect on tax avoidance. However, audit quality and firm size do not have a significant effect on tax avoidance.