MUTIA, CUT SARAH (2019) PENGARUH KOMITE AUDIT, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015 – 2017). S1 thesis, Fakultas Ekonomi.
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Abstract
Cut Sarah Mutia, 2019: The Influence of Audit Committee, Sales Growth and Firm Size against Tax Avoidance (On Manufacture Companies Listed in Indonesia Stock Exchange at 2015 – 2017) This research aims to examine the effect of audit committee, sales growth and firm size against tax avoidance. This research is conducted by taking manufacture companies listed in Indonesia Stock Exchange for the period 2015 – 2017 as the population. Purposive sampling method is used to choose the sample of this research and there are 147 total observations within 3 years of the study. This research is done by using descriptive statistic and panel data regression analysis (Random Effect Model) with a significance level of 5% through Eviews 10. The result of this research finds that audit committee and sales growth do not affect tax avoidance. It is concluded that audit committee role in the company have not been maximized in taxation policies and sales growth in the company does not affect the company to avoid tax. Meanwhile, firm size shows positive result towards tax avoidance, which means the larger size of the company, the higher the company will avoid tax because larger companies have adequate resources and complex transactions. Keywords: Audit Committtee, Sales Growth, Firm Size and Tax Avoidance.
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