Pengaruh Intensitas Persediaan dan Keahlian Komite Audit Terhadap Penghindaran Pajak

., Deviana (2021) Pengaruh Intensitas Persediaan dan Keahlian Komite Audit Terhadap Penghindaran Pajak. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

The study aims to analyze the influence of inventory intensity and audit committee expertise on tax avoidance. The theory used in this study is contingency theory. The population in this study is all manufacturing companies of consumer goods industry sub-sector and mining sector listed on Indonesia Stock Exchange (IDX) in 2016-2019. This study used purposive sampling method, and obtained 253 data samples. The analysis techniques in this study use multiple linear regression analysis methods. The results showed that the inventory intensity and audit committee's expertise had no effect on tax avoidance. Keywords: Inventory Intensity, Audit Commite Expertise, Tax Avoidance.

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