PENGARUH AUDIT COMMITTEE, KARAKTERISTIK EKSEKUTIF DAN KINERJA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK

  • Leonard Evan Rustanto Trisakti School of Management
  • Nico Alexander Trisakti School of Management
Keywords: Tax Avoidance, Audit Committee, Executive Characters, Firm Performance

Abstract

Abstract: The purpose of this study is to examine the factors that influence tax avoidance. These factors are audit committee, executive characters, leverage, profitability, company size, and sales growth. The sample of this study was obtained using a purposive sampling method, and only 59 cyclical dan non-cyclical companies met the research criteria. The results of this study indicate that profitability and sales growth has an influence on tax avoidance. While the audit committee, executive character, leverage, company size have no influence on tax avoidance. Companies with strong profitability typically cut back on their tax avoidance practices because the government will closely monitor those with larger earnings. Low tax payments are not likely to be the result of high profits. Increased sales will lead to a higher level of tax avoidance, which is naturally intended to keep the business from paying high taxes while experiencing rapid expansion. In order to prevent the government from losing tax revenue as a result of corporate tax avoidance, this research offers an overview of the variables that may influence tax avoidance.

Published
2024-02-01
How to Cite
Evan Rustanto, Leonard, and Nico Alexander. 2024. “PENGARUH AUDIT COMMITTEE, KARAKTERISTIK EKSEKUTIF DAN KINERJA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK”. E-Jurnal Akuntansi TSM 3 (4), 403-12. https://doi.org/10.34208/ejatsm.v3i4.2346.