PENGARUH KEPEMILIKAN MANAJERIAL DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE DENGAN PERTUMBUHAN PENJUALAN SEBAGAI PEMODERASI
Abstract
This study aims to find out and obtain empirical evidence regarding the effect of Managerial Ownership and Audit Committee on Tax Avoidance with Sales Growth as Moderation. The type of research used is the Associative Quantitative method. The population used in this study are Healthcare Companies listed on the Indonesia Stock Exchange in 2017 – 2021 with a total of 21 companies. The sampling technique used purposive sampling method with a total sample tested were 11 companies with a total of 55 data processed. The data analysis technique used MRA with the help of Eviews 9 Software. The results showed that simultaneously Managerial Ownership and Audit Committee have an effect on Tax Avoidance, Managerial Ownership partially has no effect on Tax Avoidance, Audit Committee partially has no effect on Tax Avoidance, Sales Growth has not moderates Managerial Ownership of Tax Avoidance, Sales Growth moderates the Audit Committee Against Tax Avoidance.
Keywords: Managerial Ownership; Audit Committee; Sales Growth; Tax Avoidance
References
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Ilham, Wulandari / Pengaruh Kompensasi Manajemen, Kepemilikan Saham Eksekutif, dan Karakteristik Eksekutif Terhadap Tax Avoidance Vol (No), Tahun, Halaman p-ISSN: 2541-1691
