Pengaruh Ukuran Perusahaan, Komite Audit, Pertumbuhan Penjualan, dan Kepemilikan Asing Terhadap Penghindaran Pajak dengan Tingkat Implementasi IFRS sebagai Moderasi

Abstract

This study uses a research model to obtain empirical evidence about the effect of  company size, audit committee, sales growth, and foreign ownership on tax avoidance with the  level of IFRS implementation as a moderating variable. The variables used in this research  model are company size, audit committee, sales growth, foreign ownership, tax avoidance, and  the level of IFRS implementation. The population of this study is companies registered in the  Kompas 100 index in the period 2016 - 2018. Based on sampling using the purposive sampling  method, the samples used in this study were 52 companies with a period of 3 (three) years  producing 156 total observations. Data analysis was performed with descriptive statistical  analysis, and Moderated Regression Analysis (MRA) with SPSS version 25. The results of the  study concluded that company size and foreign ownership had no effect on tax avoidance, the  audit committee and sales growth had an effect on tax avoidance. The level of IFRS  implementation is not able to moderate either the influence of company size, audit committee,  sales growth and foreign ownership on tax avoidance.