PENGARUH PROFITABILITAS, SALES GROWTH DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE

Fellycia, Sharlene (2025) PENGARUH PROFITABILITAS, SALES GROWTH DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine the effect of profitability, sales growth, and audit committee on tax avoidance. The data used is secondary data. The population in this study are basic material sector companies listed on the Indonesia Stock Exchange in 2020-2023. The sampling technique used was purposive sampling method and obtained a sample of 120 data. Hypothesis testing is done with multiple regression analysis. The results of this study indicate that profitability and sales growth have no effect on tax avoidance, while the audit committee has a positive effect on tax avoidance.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Profitability, Sales Growth, Audit Committee, Tax Avoidance.
Subjects: K Law > K Law (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Sharlene Fellycia
Date Deposited: 27 Feb 2025 01:53
Last Modified: 27 Feb 2025 01:53
URI: http://eprints.ukmc.ac.id/id/eprint/13765

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