Pengaruh Profitabilitas terhadap Penghindaran Pajak dengan Komite Audit sebagai Variabel Moderasi
Vina Asprilla,
Priyo Hari Adi
Abstract:This study was conducted to examine the effect of profitability on tax avoidance with the audit committee as a moderating variable. Tax avoidance as the dependent variable measured using the effective tax rate (ETR), profitability as an independent variable measured using return on assets (ROA), audit committee as a moderating variable measured using the number of audit committees of companies listed on the Indonesia Stock Exchange (IDX), and inventory intensity as a measurable control variable by comparing to… Show more
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