Dapatkah Komite Audit dan Kualitas Audit Mengurangi Penghindaran Pajak?: Perusahaan Energi yang Terdaftar di BEI tahun 2015 – 2019
DOI:
https://doi.org/10.30595/ratio.v6i1.22839Keywords:
Penghindaran Pajak; Jumlah Rapat Komite Audit; Pengalaman Anggota Komite Audit; Kualitas AuditAbstract
Penelitian ini bertujuan untuk mengetahui pengaruh jumlah rapat komite audit, pengalaman anggota komite audit, dan kualitas audit terhadap penghindaran pajak. Penelitian ini mengambil subjek penelitian pada perusahaan energi yang terdaftar di BEI tahun 2015-2019 dengan menggunakan teknik purposive sampling. Teknik analisis data menggunakan analisis regresi berganda. Hasil penelitian membuktikan bahwa jumlah rapat komite audit tidak berpengaruh terhadap penghindaran pajak, sementara itu pengalaman anggota komite audit dan kualitas audit berpengaruh negatif terhadap penghindaran pajak.
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