Pengaruh Karakteristik Perusahaan dan Corporate Governance terhadap Penghindaran Pajak

Irsty, Aztia Nurazizah (2022) Pengaruh Karakteristik Perusahaan dan Corporate Governance terhadap Penghindaran Pajak. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

The purpose of this study is to obtain test results whether there is an effect of Profitability, Company Size, Independent Commissioner, and Audit Committee on Tax Avoidance. The theoretical basis used for this research is Agency Theory. The method in this study is a quantitative method. This study uses a purposive sampling technique with data sources from the annual reports of Financial Sector companies for the 2018-2021 period and obtained 168 samples from 224 samples minus outlier data as many as 56 samples. Data analysis using multiple linear regression analysis and processed with SPSS software version 25, and Microsoft Office Excel 2010. The results of this study indicate that profitability has a negative effect on tax avoidance, while company size, independent commissioners and audit committees have no effect on tax avoidance. Keywords: Company Characteristics, Corporate Governance, Tax Avoidance

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