PENGARUH PERTUMBUHAN1PENJUALAN, INTENSITAS1ASET1TETAP, DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE
Abstract
Tujuan dari riset ini yakni demi mengetahui pengaruh1sales growth,/intensitas.aset tetap, dan mutu audit
atas/tax avoidance di entitas bisnis sektor pertambangan yang listing di Bursa Efek Indonesia (BEI). Penelitian
ini melibatkan 9 entitas bisnis pertambangan, total sampel 45. Hasil dari riset ini menampakkan bahwasannya
sales growth dan1intensitas aset tetap berimplikasi negatif atas tax avoidance, sedangkan mutu
audit1berpengaruh1positif atas tax avoidance. Penelitian ini diupayakan demi memberikan kontribusi kepada
perusahaan1sektor1pertambangan agar tak melakukan penghindaran pajak (tax avoidance) sebab akan
berdampak pada/pemasukkan negara.
Kata Kunci: Sales Growth, Intensitas Aset Tetap, Kualitas Audit, Tax Avoidance
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