Pengaruh Komite Audit, Profitabilitas Dan Capital Intensity Terhadap Penghindaran Pajak

Abstract

The self-assessment tax system implemented by our country allows taxpayers to calculate, pay and report their taxes independently or independently. With this system, companies can do tax avoidance. The purpose of this study is to determine the effect of audit committees, profitability and capital intensity on tax evasion in the food and beverage sector from 2017 to 2021. The data source comes from the annual financial reports of companies listed on the IDX with a sampling technique using the appropriate purposive sampling method. with research criteria. The sampling criteria are food and beverage companies that are registered on the IDX and survive for the 5 year research period (2017 to 2021), provide complete data from annual financial reports during the research time period, as well as companies that experience profits during the research period, and have a committee audits. The number of samples obtained during the study period was 55 data from 11 entities. The results of this study indicate that simultaneously the audit committee, profitability and capital intensity have a significant effect on tax evasion. Partially, the audit committee and profitability have a significant positive effect on tax evasion. And capital intensity has no significant effect on tax avoidance.