Pengaruh Komite Audit, Kulitas Audit, Ukuran Perusahaan dan Profitabilitas terhadap Tax Avoidance

Abstract

This research aims to examine and analyze the relationship between audit committees, audit quality, firm size, and profitability on tax avoidance. The population used in this study consists of property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. This study employed a sampling method using purposive sampling technique, resulting in a sample size of 117 companies. The data analysis method used in this research is multiple linear regression analysis. The findings of this study indicate that profitability has a significant positive effect on tax avoidance, while audit committees have a significant negative effect on tax avoidance. However, audit quality and firm size do not have a significant effect on tax avoidance.