Pengaruh Ukuran Perusahaan, Leverage, Komite Audit, Komisaris Independen, Sustainability Reporting terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia
Daftar Isi:
- This study aims to examine the effect of the independent variable on the dependent variable. The independent variable used are size, leverage, audit committee, independent commissioner, sustainability reporting, while the dependent variable is tax avoidance. The population used is the company listed on the Indonesia Stock Exchange (BEI) 2015-2019. The sample used are 330 companies using purposive sampling as a sampling technique. The data analysis technique used is multiple linier regression analysis. The results showed that size has an effect on tax avoidance, while leverage, audit committee, independent commissioner and sustainability reporting has no effect on financial performance. Keywords: size, leverage, audit committee, independent commissioner, sustainability reporting, tax avoidance