Pengaruh Leverage, Sales Growth, Capital Intensity, Profitability, Institutional Ownership, serta Audit Committees Terhadap Tax Avoidance
Daftar Isi:
- The purpose of this study is to analyze the effect of leverage, sales growth, capital intensity, profitability, institutional ownership, and audit committees on tax avoidance. The subjects of this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. Data analysis techniques used in this study were multiple linear regression using SPSS 22.0. The results of this study explain that leverage affects tax avoidance, but sales growth, capital intensity, profitability, institutional ownership, and audit committees do not affect tax avoidance.