ALHANIEF, ALBASTHA AZMIL QAHHAR (2024) PENGARUH PERTUMBUHAN PENJUALAN, KOMITE AUDIT, KOMISARIS INDEPENDEN, DAN KARAKTERISTIK PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sub Sektor Industri yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020 - 2022). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the impact of Salest Growth, Audit committee, independent commissioner, and Company Characteristics on Tax Avoidance in industrial sector companies listed on the Indonesia Stock Exchange in 2020-2022. Determination of the sample using the Purposive Sampling method. The method used in this research is a descriptive method with a quantitative approach and the analysis technique used is the classic assumption test. The analysis of the influence of variable x on y in this study produces the following results: Sales growth has no effect on tax avoidance, Audit committee has no effect on tax avoidance, Independent board of commissioners has no effect on tax avoidance, Leverage has an effect on tax avoidance and Profitability has an effect on tax avoidance. Keywords: Salest Growth, Audit committee, Independent commissioner, Company Characteristics, Tax Avoidance Penelitian ini bertujuan untuk mengetahui pengaruh Pertumbuhan Penjualan, Komite Audit, Komisaris Independen, dan Karakteristik Perusahaan terhadap Tax Avoidance pada perusahaan sub sektor industri yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Penentuan sampel menggunakan metode Purposive Sampling. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kuantitatif dan teknik analisis yang digunakan adalah uji asumsi klasik. Analisis Keberpengaruhan variable x terhadap y pada penelitian ini menghasilkan hasil yaitu; Pertumbuhan penjualan tidak berpengaruh terhadap tax avoidance, Komite audit tidak berpengaruh terhadap tax avoidance, Dewan komisaris independen tidak berpengaruh terhadap tax avoidance, Leverage berpengaruh terhadap tax avoidance dan Profitabilitas berpengaruh terhadap tax avoidance. Kata Kunci: Pertumbuhan Penjualan, Komite Audit, Komisaris Independen Karakteristik Perusahaan, Tax Avoidance
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