Rahmania, Ika Putri (2026) PENGARUH KOMITE AUDIT, RETURN ON ASSET, DAN INTENSITAS MODAL TERHADAP TAX AVOIDANCE. Undergraduate thesis, Universitas Diponegoro.

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Abstract

This study was conducted to examine the effects of the audit committee, return on assets, and capital intensity on tax avoidance among manufacturing companies focused on the non-cyclical consumer sector, specifically the food and beverages subsector, listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The dependent variable in this study is tax avoidance, proxied using the Cash Effective Tax Rate (CETR), while the independent variables are the audit committee, Return on Assets (ROA), and capital intensity. Using a quantitative approach with a panel data regression model, this study was analyzed using Eviews 13 software and comprised 49 research samples. The results indicate that the audit committee has a positive effect on tax avoidance, return on assets has a negative effect on tax avoidance, and capital intensity has no effect on tax avoidance. Simultaneously, the audit committee, return on assets, and capital intensity collectively influence tax avoidance.

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