Pengaruh Financial Distress, Komisaris Independen, Komite Audit, Ukuran Perusahaan, Kepemilikan Institusional dan Sales Growth terhadap Tax Avoidance
Daftar Isi:
- This study aimed to examine the effect of financial distress, independent commissioner, audit comitte, size, institutional ownership and sales growth against tax avoidance. In this study, tax avoidance was measured using the cash effective tax rate (CETR). This study focused on manufacturing companies listed in Indonesian Stock Exchange (BEI). The sample used in this study is manufacturing companies listed on the Indonesian Stock Exchange (BEI) in the period 2016-2020. The number of samples in this study was 138 manufacturing companies during the 5-year observation period. The analysis technique used in this research is multiple linear regression analysis with the help of the SPSS Ver. 24. The theory or foundation in this research uses agency theory. This research is a type of research using a quantitative approach. The data used is secondary data by taking sources in the form of financial reports and annual reports of manufacturing companies in listed on the Indonesian Stock Exchange (BEI) in the period 2016-2020. The results of this study indicate that financial distress, independen commissioner, institutional ownership, and sales growth, has a no effect on tax avoidance. Meanwhile audit comitte and size has a effect on tax avoidance.