PENGARUH KARAKTERISTIK EKSEKUTIF, KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE

Fauziah, Ranesha (2026) PENGARUH KARAKTERISTIK EKSEKUTIF, KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE. Sarjana (S1) thesis, Universitas Muhammadiyah Indonesia.

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Abstract

This study aims to analyze the influence of executive characteristics, the audit committee, and firm size on tax avoidance. This quantitative study utilizes secondary data—specifically annual reports—from 23 energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in a total sample of 69 observations. Data analysis was conducted using descriptive statistics, panel data regression model selection, classical assumption tests, and hypothesis testing via EViews 12. The research results indicate that executive characteristics have a positive effect on tax avoidance. The audit committee has a positive effect, though not a significant one, on tax avoidance. Meanwhile, firm size has a negative effect, which is also not significant, on tax avoidance. Collectively, executive characteristics, the audit committee, and firm size influence tax avoidance.

Item Type: Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1))
Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi:
Contribution
Contributors / Dosen Pembimbing
NIDN
UNSPECIFIED
Putri, Anisa
0419126403
Keywords / Kata Kunci: Karakteristik Eksekutif, Komite Audit, Ukuran Perusahaan, Tax Avoidance
Subjects: Perpajakan
Faculty: Fakultas Ekonomi > Akuntansi S1
Depositing User: Ms. Ranehsa Fauziah
Date Deposited: 11 Aug 2026 03:23
Last Modified: 11 Aug 2026 03:23
URI: http://repository.umindonesia.ac.id/id/eprint/10504

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