Abstract- This research is aim to analyze the influence of corporate social responsibility and audit committee on quality implications with tax avoidance. type quantitative. The population sub-sectors finance company listed in Indonesia Stock Exchange 2016-2020. Data processing this using Statistical Program for Social Science 22 program. sampling method purposive technique counted 16 companies...

Tax avoidance is a matter of worldwide concern, since it produces effects that impinge the proper functioning any tax system. One strategies for fighting against establishment general anti-avoidance rule (GAAR). This work aimed at comparatively analyzing procedural aspects Chilean GAAR and Spanish GAAR, based on similarities between their regulations, in order to benefit from experience legisla...

Tax avoidance adalah cara menghemat pajak yang dilakukan secara legal oleh suatu perusahaan dengan membuat perencanaan dan keputusan memanfaatkan sisi kelemahan peraturan perpajakan. Penelitian ini bertujuan untuk mengetahui pengaruh advertising, capital expenditure, Pendidikan CEO CFO terhadap tax avoidance. pada sektor perbankan terdaftar di BEI tahun 2017-2020. Jumlah sampel digunakan dalam ...

Homeostasis of internal carbon dioxide (CO2) and oxygen (O2) levels is fundamental to all animals. Here we examine the CO2 response of the nematode Caenorhabditis elegans. This species inhabits rotting material, which typically has a broad CO2 concentration range. We show that well fed C. elegans avoid CO2 levels above 0.5%. Animals can respond to both absolute CO2 concentrations and changes in...

This study aims to examine the effect of Audit Committee, Independent Commissioner, Company Size, Leverage, and Liquidity on Tax Avoidance in banking sector companies listed Indonesia Stock Exchange during 2017-2020 period. The type research used is quantitative using secondary data sources obtained from annual financial reports (IDX). sampling technique this purposive method 41 a total 164 obs...