The Influence of Audit Committee, Capital Intensity, and Sales Growth on Tax Avoidance

A Asrorudin; Rizki Oktara

doi:10.59890/ijist.v3i12.217

Authors

A Asrorudin Universitas Pamulang
Rizki Oktara Universitas Pamulang

DOI:

https://doi.org/10.59890/ijist.v3i12.217

Keywords:

Capital Intensity, Sales Growth, Audit Committee, Tax Avoidance

Abstract

This study aims to determine the effect of the Audit Committee, Capital Intensity, and Sales Growth on Tax Avoidance. This type of research uses a quantitative approach using a purposive sampling technique, namely a sample collection method based on considerations and criteria that are in accordance with the objectives of the study. The number of samples used was 6 companies listed on the Indonesia Stock Exchange in 2018-2023 as research objects for five years. The data analysis technique used in this study used multiple linear regression using the Eviews 12 test tool. The results of this study indicate that Audit Committee Disclosure has no effect on tax avoidance, while Capital Intensity has an effect on tax avoidance. On the other hand, Sales Growth also shows a positive effect on tax avoidance.

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