Pengaruh Komite Audit, Leverage, Kualitas Audit, dan Risiko Perusahaan terhadap Penghindaran Pajak
Studi Kasus pada Perusahaan Miscellaneous Industry yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022
Abstract
Purpose – This study aims to determine the influence of the Audit Committee, leverage, audit quality and company risk on tax avoidance.
Method – This research took data of Miscellaneous Industry companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The number of research samples were 25 companies obtained using a purposive sampling method using secondary data in the form of annual reports. The method used in this study is multiple linear regression analysis using SPSS version 25.
Result – Based on the analysis that has been carried out, the results of the study show that the variables of audit committee, leverage, audit quality, and company risk have an effect simultaneously on tax avoidance of 0.004 and also partially committee audit has no effect on tax avoidance of 0.945, leverage has no effect on tax avoidance of 0.095, audit quality has no effect on tax avoidance of 0.243, and corporate risk affects tax avoidance of 0.008.
Implication – Companies need to be more careful in carrying out tax avoidance actions because they involve very high risks due to tax regulations in Indonesia and also need to pay attention to company risks related to tax avoidance, especially.
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