The Influence Of Non-Compliance Factors In Tax Avoidance Cement Sub-Sector Companies Listed On The Indonesia Stock Exchange Year 2019-2023
Abstract
The present study investigates the impact of audit committee competence, Big 5 auditors, current ratio, debt-to-equity ratio, return on assets, capital intensity, and dividends on tax avoidance in Indonesia's cement sector from 2019 to 2023. A quantitative descriptive analysis was conducted using se
Fields of Study & Subjects
Corporate Taxation and Avoidance
Corporate Governance and Financial Management
Taxation and Compliance Studies
Publication details
- Journal / source
- International Conference on Business Economics, Entrepreneurship, and Social Sciences (ICBEESS)
- Publication date
- 1 January 2026
- Language
- EN