Pengaruh Karakteristik dan Tata Kelola Perusahaan Terhadap Tax Avoidance (Studi Empiris Perusahaan yang Terdaftar di Bursa Efek Indonesia 2020-2022)

Lia Nur Aini, Nur Diana, Dewi Diah Fakhriyyah

Abstract


This study aims to determine the effect of leverage, capital intensity, independent commissioners, audit committees, and audit quality on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange in 2020-2022. The research method used was a quantitative correlational approach. The study population consisted of 87 individuals. Data collection was conducted using a non-probability sampling method in line with the purposive sampling method. The data analysis method applied was multiple linear regression analysis. The results showed that leverage, capital intensity, independent commissioners, audit committees, and audit quality simultaneously influenced tax avoidance. Leverage and independent commissioners partially had a positive effect on tax avoidance. Meanwhile, capital intensity, audit committees, and audit quality had a negative effect.

Keywords: Leverage, capital intensity, independent commissioners, audit committees, audit quality, tax avoidance.


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References


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