PENGARUH KOMITE AUDIT, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Subsektor Otomotif Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

Abstract

ABSTRACT

The Influence of Audit Committee, Audit Quality and Company Size on Tax Avoidance (Study on Automotive Subsector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2018-2022). supervised by Gino G. Manuputty, SE, M.Sc., CFTax and Josephus A. Makatita, SE., M.Si. Aims to see the Influence of Audit Committee, Audit Quality and Company Size on Tax Avoidance. This research was conducted on Automotive Subsector Manufacturing Companies Listed on the Indonesia Stock Exchange. The sample used was 15 companies. This study uses secondary data whose research data sources are obtained through intermediary media, namely the official website from which comes from the annual financial report. The method used in this study is quantitative, and in the analysis of this study using one regression model, namely multiple linear regression. The results of this study show that based on the output results, it is known that the variable X1 or Audit Committee has a significant effect on Tax Avoidance because the sig value of 0.005 is smaller than 0.05 and t count 2.619> t table 1.666. Furthermore, it is also known that the variable X2 or Audit Quality has no significant effect on Tax Avoidance because the sig value of 0.172 is greater than 0.05 and t count - 1.378 ? t table 1.666 and it is also known that the variable X3 or Company Size has a significant effect on Tax Avoidance because the sig value of 0.001 is smaller than 0.05 and t count 2.386 ? t table 1.666.

Keywords: Audit Committee, Audit Quality, Company Size and Tax Avoidance