Elovani, Yunike Christie (2025) PENGARUH UKURAN PERUSAHAAN, KOMISARIS INDEPENDEN, KOMITE AUDIT, PERTUMBUHAN PENJUALAN, DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023. Undergraduate thesis, Universitas Pembangunan Nasional "Veteran" Jawa Timur.
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Cover)
21013010211_Cover.pdf Download (1MB) |
|
Text (Bab 1)
21013010211_Bab 1.pdf Download (338kB) |
|
Text (Bab 2)
21013010211_Bab 2.pdf Restricted to Repository staff only until 18 June 2027. Download (334kB) | Request a copy |
|
Text (Bab 3)
21013010211_Bab 3.pdf Restricted to Repository staff only until 18 June 2027. Download (319kB) | Request a copy |
|
Text (Bab 4)
21013010211_Bab 4.pdf Restricted to Repository staff only until 18 June 2027. Download (697kB) | Request a copy |
|
Text (Bab 5)
21013010211_Bab 5.pdf Download (9kB) |
|
Text (Daftar Lampiran)
21013010211_Daftar Pustaka.pdf Download (262kB) |
|
Text (Lampiran)
21013010211_Lampiran.pdf Restricted to Repository staff only until 18 June 2027. Download (241kB) | Request a copy |
Abstract
This study aims to test and analyze the effect of company size, independent commissioners, audit committee, Sales Growth, and accounting conservatism on tax avoidance. The method used is a quantitative research method with multiple linear regression analysis techniques through SPSS software version 26. The population and sample are based on the Financial statements of the consumer non-cyclicals sector during the period 2020 to 2023 using purposive sampling technique as a sampling technique. The selection of the sector is based on its consistent contribution to the national economy. The results showed that company size, independent commissioners, and Sales Growth have a significant effect on tax avoidance. Meanwhile, the audit committee and accounting conservatism proved to have no significant influence on tax avoidance. However, simultaneously, all independent variables used in the study had a significant effect on tax avoidance. One of the limitations of this study is that not all companies present Financial reports consecutively during the observation year, namely from 2020-2023, so it is recommended for future researchers to consider a longer observation period or use the data imputation method to overcome data gaps, so that the number of samples can be increased and the research results become more representative.
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Yunike Christie Elovani | ||||||||
| Date Deposited: | 18 Jun 2025 08:53 | ||||||||
| Last Modified: | 18 Jun 2025 08:53 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/38447 |
Actions (login required)
 |
View Item |