THE EFFECT OF SALES GROWTH, PROFITABILITY, AND INDEPENDENT COMMISSIONERS ON TAX AVOIDANCE

Abstract

This study aims to determine the effect of sales growth, profitability, and independent commissioners
on tax avoidance. The selected population is the primary consumer goods companies listed on the
Indonesia Stock Exchange (IDX) for the 2018-2021 period. This study takes data on the Indonesia Stock
Exchange through www.idx.co.id. The sample of this study consisted of 180 data after selecting the
sample by purposive sampling. This study uses multiple regression analysis. The analytical method used
is the Statistical Package for Social Science (SPSS). Calculation of tax avoidance using ETR (Earning
Tax Rate). The results showed that the variables of sales growth and profitability had a positive effect
on tax avoidance. But the independent commissioner variable does not affect tax avoidance