PENGARUH RETURN ON ASSETS, LEVERAGE DAN KOMITEAUDIT TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022

Abstract

The aim of this research is to see the partial influence of Return on Assets, Leverage, Audit Committee on Tax Avoidance. The type of research used is quantitative research. The sampling technique uses a purposive sample method. The population and sample in this study were 114 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. The type of data used is secondary data using data sources taken from previously available research. The data analysis techniques used are: descriptive statistical analysis, classical assumption test, multicollinearity test, multiple linear analysis test, hypothesis test. In this research, SPSS version 26 for Windows was used to test validity, reliability and descriptive analysis to test hypotheses. The results of this research show that: Return on Assets has a significant negative effect on tax avoidance, Leverage has a significant positive effect on tax avoidance and the Audit Committee has an insignificant negative effect on tax avoidance.