FAKTOR-FAKTOR YANG MEMENGARUHI TAX AVOIDANCE
This study aims to examine the effect of internal control, audit committee and independent commissioners on tax avoidance with firm size as a control variable. This study uses a sample, namely manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling techn...
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2022-01-13.
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| 520 | |a This study aims to examine the effect of internal control, audit committee and independent commissioners on tax avoidance with firm size as a control variable. This study uses a sample, namely manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used in this study, namely the purposive sampling method with the acquisition of a sampling of 243 samples. The data analysis technique used in this study uses multiple linear analysis with results showing that the audit committee and firm size have a significant influence on tax avoidance. Meanwhile, internal control and independent commissioners have no effect on tax avoidance. | ||
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