KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 4 (2022): Kalbisiana

Pengaruh Ukuran Perusahaan, Komite Audit, Pertumbuhan Penjualan, dan Kepemilikan Asing Terhadap Penghindaran Pajak dengan Tingkat Implementasi IFRS sebagai Moderasi

Eka Ismiyanti (Institut Teknologi dan Bisnis Kalbis)
Ahalik (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
01 Dec 2022

Abstract

This study uses a research model to obtain empirical evidence about the effect of company size, audit committee, sales growth, and foreign ownership on tax avoidance with the level of IFRS implementation as a moderating variable. The variables used in this research model are company size, audit committee, sales growth, foreign ownership, tax avoidance, and the level of IFRS implementation. The population of this study is companies registered in the Kompas 100 index in the period 2016 - 2018. Based on sampling using the purposive sampling method, the samples used in this study were 52 companies with a period of 3 (three) years producing 156 total observations. Data analysis was performed with descriptive statistical analysis, and Moderated Regression Analysis (MRA) with SPSS version 25. The results of the study concluded that company size and foreign ownership had no effect on tax avoidance, the audit committee and sales growth had an effect on tax avoidance. The level of IFRS implementation is not able to moderate either the influence of company size, audit committee, sales growth and foreign ownership on tax avoidance.

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...