Pengaruh Komite Audit, Kualitas Audit, Profitabilitas, Corporate Social Responsibility, Strategi Bisnis, dan Capital Intensity terhadap Tax Avoidance

Tax avoidance is considered as an effort of the taxpayers which aims to make the tax burden efficient by finding other ways of imposing taxes. This study intends to determine the effect of the audit committee, audit quality, profitability, corporate social responsibility, business strategy, and capital intensity on tax avoidance. The sample of this study amounted to 45 data on companies listed on the Indonesia Stock Exchange (IDX) during 2016–2020. The technique of the analysis data is multiple linear regression analysis, descriptive test and classical assumption test using SPSS version 24. The results of this study indicate that the variables of the audit quality, profitability, and capital intensity that have a significant effect on tax avoidance. While the variables of the audit committee, corporate social responsibility, and business strategy do not have a significant effect on tax avoidance