Lova, Oke Adinda (2023) Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Pertumbuhan Penjualan, Dan Dewan Komisaris Independen Terhadap Tax Avoidance Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the effect of Profitability, Leverage, Company Size, Sales Growth, and Independent Board of Commissioners on Tax Avoidance in Pharmaceutical Companies Listed on the Indonesia Stock Exchange for the 2019-2021 period. This research is a quantitative research. The analytical tool used is multiple linear regression analysis with the help of SPSS 26. Through a purposive sampling technique from a total population of 12 companies, 10 companies were obtained that met the criteria as a sample. The results of the study with partial tests show that leverage, company size, and independent board of commissioners have a significant effect on tax avoidance. While profitability and sales growth have no significant effect on tax avoidance. The results of the study with simultaneous tests show that profitability, leverage, company size, sales growth, and independent commissioners together have a significant effect on tax avoidance.

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