Pengaruh Pertumbuhan Penjualan, Ukuran Perusahan dan Intensitas Modal terhadap Penghindaran Pajak dengan Komite Audit sebagai Variabel Moderasi pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2020-2023

Abstract

The objective of the research is to examine the effects of sales growth, firm size, and capital intensity on tax avoidance with audit committee as a moderating variable. The research analyses 66 mining companies listed on Indonesian Stock Exchange. Purposive Sampling technique is used to take a total sample of 88 companies during the period from 2020 until 2023. The research data consist of secondary data, gathered from the annual reports previously published by visiting the official site of Indonesian Stock Exchange, namely www.idx.co.id. The data are analyzed by applying Moderated Regression Analysis (MRA) using SPSS 30 software. The results of the research demonstrate that sales growth, firm size, and capital intensity have positive and significant effects on tax avoidance. However, when sales growth, firm size, and capital intensity are moderated by audit committee, their effects become negative (are weakened) and significant on tax avoidance.