Work

Pengaruh Karakteristik Ceo, Komisaris Independen Dan Kualitas Audit Terhadap Penghindaran Pajak Pada Perusahaan Otomotif Dan Komponen Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020

Year: 2025

Type: article

Abstract: The purpose of this study was to examine the effect of CEO Characteristics, Independent Commissioners, and Audit Quality on Tax Avoidance in Automotive and Component companies listed on the Indonesia Stock Exchange. This type of research is a quantitative method. The population in this study were 60 samples of Automotive and Component companies listed on the Indonesia Stock Exchange. The object of this research is the Automotive and Component companies listed on the Indonesia Stock Exchange. Data analysis techniques in this study using multiple linear regression analysis. The type of data used in this study is secondary data. The results showed that CEO Characteristics, Independent Commissioners and Audit Quality had a positive effect on Tax Avoidance in Automotive and Component companies listed on the Indonesia Stock Exchange both simultaneously and partially

Source: BE-HISZ

DOI: 10.71095/wtgab605

Authors: Hendri Mauliansyah, Budi Safatul Anam, Zulkifli Umar

Institution: Universitas Muhammadiyah Aceh

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W4408745889

FWCI:

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