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Title: Pengaruh Profitabilitas, Komite Audit, Dan Kualitas Audit Terhadap Tax Avoidance Dengan Menggunakan Analisis Fraud Triangle
Authors: Hilmy Mahdy Daulay
Advisors: Reskino
Keywords: profitability;audit quality and tax avoidance;audit committee
Issue Date: Nov-2018
Publisher: Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta
Abstract: The purpose of this study was to analyze the effect of profitability, audit committees and audit quality on tax avoidance by using fraud triangle analysis. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2014 to 2017. The research sample was selected using purposive sampling and obtained data of 50 companies per year, after data processing there were 6 outlier companies, the total sample used in this study was 176 companies with 44 companies per year. Testing this hypothesis uses a multiple linear regression analysis test. The results of this study indicate that profitability and audit quality affect tax avoidance, but the audit committee has not been able to explain the effect on tax avoidance.
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