Pengaruh Firm Size,Profitabilitas,Komite Audit dan Leverage Terhadap Tax Avoidance
Studi Pasar Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2018-2021
Abstract
Companies engage in tax avoidance strategies in an in an attempt to retain more of their own money. Since tax avoidance is not illegal but yet undesirable to governments, it presents a novel and difficult set of challenges. Tax avoidance This study looks at how well things went. of the Indonesian Stock Exchange-listed banking companies from 2018 to 2021. Other variables of interest include company size, profitability, audit committee, and leverage. This research performed multiple linear regression analysis on a sample of 41 corporations drawn from a population of 46 financial institutions listed on the IDX between 2018 and 2021.No association was found between Firm Size and Audit Committee and Tax Avoidance. ability to evade taxation is facilitated by a profitable business.Using leverage to avoid paying taxes is not a good idea. According to the findings, more time and samples need to be taken into take into consideration before drawing any conclusions about the true state of affairs.
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