Pengaruh Corporate Governance, Profitabilitas, dan Capital Intencity terhadap Tax Avoidance

Nasichah, Fadlilatun (2023) Pengaruh Corporate Governance, Profitabilitas, dan Capital Intencity terhadap Tax Avoidance. Journal of Culture Accounting and Auditing, 2 (2). pp. 113-129. ISSN 2830-5574

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Abstract

This study aims to examine the effect of independent commissioners, audit committees, profitability and capital intensity on tax avoidance. This research is a quantitative research, the type of data used is secondary data obtained from the company's annual report. The population in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) for 2020-2022. A total of 111 samples were determined using the purposive sampling method and analyzed using multiple linear regression using the SPSS analysis tool. The results of the study show that independent commissioners have significant effect on tax avoidance, while audit committees, profitability and capital intensity have no significant effect on tax avoidance.

Item Type:	Article
Uncontrolled Keywords:	Independent Commisioner, Audit Committee, Profitability, Capital Intensivity, Tax Avoidance.
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program Accounting Study Program
Depositing User:	Fadlilatun Nasichah
Date Deposited:	10 Jul 2024 03:13
Last Modified:	10 Jul 2024 03:13
URI:	http://eprints.umg.ac.id/id/eprint/10725

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