Pengaruh Pertumbuhan Penjualan, Komite Audit, Dan Ukuran Perusahaan Terhadap Tax Avoidance

Abstract

This study aims to determine the effect of sales growth, audit committees, and company size on tax avoidance. This quantitative research utilizes secondary data collected from the official website of the Indonesia Stock Exchange (IDX) and the official websites of each company. The population of this study was 106 financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2025. The sample selection procedure used secondary and purposive sampling methods, with a total sample of 80 data points. The data analysis method used in this study was multiple linear regression with panel data. Testing was conducted using E-views 14. The results of this study indicate that growth simultaneously has a positive effect on tax avoidance. Meanwhile, the audit committee has a negative effect on tax avoidance, and company size has a negative effect on tax avoidance