Growth Variables Research Articles

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PERTUMBUHAN KREDIT PADA BANK UMUM DI INDONESIA PERIODE 2011-2021

This study aims to find out how macroeconomic variable factors, namely inflation, interest rates, exchange rates and economic growth affect credit growth in Indonesia. In this study using quantitative research methods with multiple linear regression analysis. The data used in this study is in the form of secondary data in the form of a time series with a period of 44 quarters from 2011 to 2021. In this study it was found that the variables of inflation and economic growth partially have no effect on the growth of bank credit at commercial banks in Indonesia. Meanwhile, exchange rate and interest rate variables have an influence on credit growth. From the results of this study it is suggested to maintain interest rates and exchange rates through monetary policy in order to increase credit growth in Indonesia.

Unchanging dynamics in posttraumatic growth in cancer patients: ways of coping and illness perception.

This study aims to address the positive changes due to traumatic experiences, such as being diagnosed with cancer and experiencing this disease for a certain period. Within this purpose, socio-demographic and disease-related variables, coping ways and illness perceptions that affect posttraumatic growth in cancer patients were examined. Secondly, the findings of this study, which is one of the first studies on posttraumatic growth in cancer patients in Turkey, were compared with the findings of current studies on the subject. Datums were collected by an interview form and three scales (Posttraumatic Growth Scale, Ways of Coping Inventory and Illness Perception Scale-R) to 78 cancer outpatients in Istanbul University Oncology Institute in 2007. Results showed that cancer patients have higher posttraumatic growth levels than the mean. According to analysis, posttraumatic growth total score between confrontive coping (t = -2.344, p < 0.05), self-controlling (t = -3.704, p < 0.001), accepting responsibility (t = -3.032, p < 0.01), escape-avoidance (t = -2.285, p < 0.05), planful problem solving (t = -2.502, p < 0.05), positive reappraisal (t = -5.241, p < 0.001), and seeking social support (t = -3.527, p < 0.01) has relationship. Also, there is a relation between posttraumatic growth subscales and the Revised form of Illness Perception Questionnaire; Change in relationships with others subscale (t = 2.887, p < 0.01) and Change in self-perception subscale (t = 2.660, p < 0.01) between timeline (acute/chronic), Change in self-perception subscale between timeline (cyclical) (t = -2.788, p < 0.01) and uncontrollable body factors (t = -1.916, p < 0.05) Change in philosophy of life subscale between external attributions (t = -2.057, p < 0.05) and Change in relationships with others subscale (t = -2.920, p < 0.01) between chance factors. It was found that positive reappraisal (F = 78.290, p < 0.001), self-controlling (F = 39.814, p < 0.001), and distancing (F = 46.311, p < 0.001) were significant predictors of posttraumatic growth total score. Results showed that ways of coping and illness perceptions were essential variables in posttraumatic growth. Studies on posttraumatic growth in Turkey and the world have significantly increased in recent years. This study aimed to examine the findings obtained from cancer patients in 2007 in discussion with the findings in the current literature. In this context, it is seen that the relevant variables affecting posttraumatic growth in cancer patients in different cultures do not change.

Zinc oxide nanoparticle morphology modify germination and early growth of bell pepper seedlings

In recent years, interest in nutrient and nanoscale biostimulant use in agriculture to improve seed germination and crop productivity has increased. Nanoparticle seed priming has improved growth and quality in crops of agricultural value. The following study shows the effect of seed priming on bell pepper RZ F1 (35-71) with zinc oxide nanoparticles (ZnO NPs) with different morphology: spherical and hexagonal. Bell pepper seeds were primed with ZnO NPs at different doses, 50 and 100 mg L-1. The study was carried out in two phases. The first phase consisted of an in-vitro study in a germination chamber (28°C), where early growth variables were assessed: germination percentage, radicle, plumule and hypocotyl length; while the second phase was carried out under greenhouse conditions, where variables such as plant height, stem diameter, dry weight, leaf area, total chlorophyll and phenols were assessed, 45 days after sowing. Seed priming with different morphology ZnO NPs showed a positive influence, 100 mg L-1 dose giving the best results for early growth parameters, as well as for plant height, stem diameter, leaf area, total chlorophyll and phenolic content. These results suggest that ZnO NPs can be considered a promising seed preparation agent to improve germination, early growth parameters, and chlorophyll and phenolic contents.

GROWTH PERORMANCE OF TAMARIND (Tamarindus indica L.) SEEDLINGS TO DIFFERENT LEVELS OF SALINITY AND SODICITY

Agroforestry is a viable land-use option of salt affected soils which ensure the remunerative use of this valuable resource. A two years pot study was carried out to evaluate salinity tolerance of tamarind fruit plant against different levels of salinity and sodicity. Treatments included were: T1 = ECe, 1.17 dS m-1 + SAR, 10.87, T2 = ECe, 6 dS m-1 + SAR, 25, T3 = ECe, 6 dS m-1 + SAR, 35, T4 = ECe, 6 dS m-1 + SAR, 45, T5 = ECe, 8 dS m-1 + SAR, 25, T6 = ECe, 8 dS m-1 + SAR, 35, T7 = ECe, 8 dS m-1 + SAR, 45, T8 = ECe, 10 dS m-1 + SAR, 25, T9 = ECe, 10 dS m-1 + SAR, 35, T10 = ECe, 10 dS m-1 + SAR, 45. Results revealed that no plant was survived at higher level of salinity (10 dS m-1) and sodicity (SAR 45) and complete cessation and mortality was observed in this treatment. Data of survived plants at the end of study showed that salinity and sodicity arrested the growth variables of tamarind seedlings and increasing levels of salinity-sodicity led a reduction of 3.52% to 82.47% in plant height, 1.53% to 84.61% in stem girth, 5.63% to 88.26% in number of leaves and 7.44 to 90.77 in number of branches over control (non-stress) treatment. Therefore, it was concluded that tamarind seedling can withstand and survive at salinity and sodicity level of 10 dS m-1 and SAR 35.

Analysis of the Effect of Regional Expenditure Management on the Level of Community Welfare in Papua Province

The objectives of this research are (1) to find out how much direct and indirect spending affect the poverty rate through economic growth, (2) to find out how much direct and indirect spending affect the HDI level through economic growth, (3) find out how much direct spending and indirect spending affect the gini ratio through economic growth. To fulfill the research objectives and test the hypotheses that have been set, the analysis used is path analysis to facilitate data processing, so the analysis used in processing the data is the Amos Program Version 22. The research results show that: a direct relationship between direct expenditure variables and growth The economic correlation shows a positive but not significant correlation. The direct expenditure variable has a negative and significant effect on poverty, both directly and through the economic growth variable. The results show that the direct spending of the Papua provincial government has an indirect effect on the poverty rate in this area. The direct expenditure variable has a positive effect on improving HDI performance, both directly and through economic growth variables. That is, the correlation between direct spending on regional inequality shows a positive relationship, both directly and through economic growth variables. Indirect spending variables have a negative relationship to economic growth in Papua province. The correlation between indirect spending on poverty levels in Papua province shows negative relationship, both directly and through economic growth. Indirect expenditure variables have a negative correlation with HDI performance, both directly and through economic growth variables. Furthermore, indirect expenditure variables have a positive correlation with regional inequality in this area, both indirectly directly or through intervening variables of economic growth.

Analysis of the Influence of Economic and Social Infrastructure on Economic Growth in East Java

This study aims to determine the effect of economic and social infrastructure on economic growth in East Java in the 2008-2022 period. This research approach uses a quantitative approach. By using independent variables, namely the electricity infrastructure variable, the road infrastructure variable, the health infrastructure variable, and the education infrastructure variable and the dependent variable is the economic growth variable. The data analysis technique uses multiple linear regression analysis with the Ordinary Least Square (OLS) model with IBM SPSS 21 as the data processor. The results of my research studies show that electricity, health, and education infrastructure have a positive and significant impact on economic growth, while road infrastructure does not affect economic growth.

Analisis Determinan Tingkat Pengangguran di Kab Langkat

This research aims to analyze the determinants of the unemployment rate in Langkat Regency. The research method used is a quantitative method with the OLS (Ordinary Least Square) method. This shows that the variables Inflation, Economic Growth and Wage Level can explain the unemployment rate in Langkat Regency of 61.3% with the remaining 38.7% which will be explained by other factors. From the results of the partial significance test which were analyzed, the t-count of inflation was 0.125583 &gt; 2.00665. It can be concluded that inflation significantly influences the unemployment rate in Langkat Regency. Meanwhile, for the Economic Growth variable, the calculated t value was -0.453940 &lt; 2.00665, so it can be concluded that the Economic Growth variable does not significantly influence unemployment in Langkat Regency. Meanwhile, for the Wage Level variable, the calculated t value was 0.394292 &gt; 2.00665, so it can be concluded that the Wage Level significantly influences the unemployment rate in Langkat Regency. Meanwhile, from the results of the simultaneous significant test, a value of 0.613873 &gt; 3.59 can be obtained and it can also be seen that the probability value is smaller than the significance (α) of 5% or 0.000174 &lt; 0.05, it can be concluded that Inflation , Economic Growth (GDP) and Wage Levels together (simultaneously) can influence the unemployment rate in Langkat Regency.&#x0D; &#x0D;

ANALISIS DETERMINAN TINGKAT KEMISKINAN DI KABUPATEN SUMBAWA

This research aims to study the determinants of poverty levels in Sumbawa Regency which consist of economic growth, human development index and unemployment, both partially and simultaneously. The type of this research is causal associative with a quantitative approach. The type of data used is a quantitative obtained from secondary sources using the documentation method. The data that has been collected will be processed using the SPSS program for further study using techniques, including multiple linear regression analysis, partial hypothesis testing (t test), simultaneous hypothesis testing (F test), and determining the coefficient of determination (R2). The results of the data analysis show that partially economic growth and the human development index have no effect on the poverty rate in Sumbawa Regency, while unemployment has a negative and significant effect on the poverty rate in Sumbawa Regency. Simultaneously, economic growth, human development index, and unemployment have a significant effect on the poverty rate in Sumbawa Regency. The ability of the variables of economic growth, human development index, and unemployment to vary changes in the poverty rate variable in Sumbawa Regency is 82.5%, while the remaining 17.5% is influenced by other variables outside this research model, such as education that is too low, lazy to work, limited natural resources, limited employment opportunities, limited capital, and family burdens.

Toxic trade and environmental stringency: Exploring the impact on economic growth in the G20

This study investigates the impact of trade on environment and economic growth in G20 countries from 1990 to 2019, for environmentally sensitive goods (ESGs). Traditional and modern approach of hypothesizing Environmental Kuznets Curve (EKC), are employed. Cross-Sectional-Autoregressive-Distributed Lag (CS-ARDL) model is used to determine short-run and long-run cointegration between environment, growth and trade variables. To analyze the asymmetric impacts of environmental stringency on carbon emissions, Nonlinear Autoregressive Distributed Lag (NARDL) model is used.The results demonstrate that trade-induced EKC of ESGs for G20 is inverted-U shaped. Further, the study shows that trade-induced economic growth results in higher carbon emission, but mitigates environmental degradation at an early stage. Stringency has asymmetric effects on carbon emission, as observed from the findings.Given the controversial nature of research on the environmental impact of trade, particularly with respect to environmentally sensitive items, the present study is unique in terms of selecting the research topic and adds specific value to the literature in comparing the relationship between economic growth and environmental quality, with and without-trade, of toxic product. Moreover, the study highlights the importance of an asymmetrical analysis of the relationship between legislative strictness and environmental degradation from a policy-making perspective of G20.

The Effect of Economic Growth, Education Level, and Energy Subsidies on Income Inequality in Indonesia in 2005-2019

Income equality is the ideal of every country, to achieve it requires cooperation between the government and the community. This study aims to determine the effect of economic growth, education level, and energy subsidies on income inequality in Indonesia. This study used secondary data in the form of time series in 2005-2019 obtained from the world bank, the central statistics agency and the Ministry of Finance. The method used in this study is multiple regression analysis. The results obtained in this study show that the variable level of education and energy subsidies actually increases income inequality due to suboptimal policies, while the economic growth variable does not reduce income inequality due to economic activities focused on the upper class.

Respon Pertumbuhan Dan Produksi Tanaman Sawi (Brassica juncea L.) Terhadap Interval Waktu Pemberian POC Urin Kelinci

This study aims to determine the appropriate application time interval of rabbit urine POC to support optimal growth and production of mustard greens. This study used an experimental method designed using a completely randomized design (CRD) with 4 treatments, including W0 (control), W1 (treated with 60 ml/L rabbit urine every 1 week), W2 (treated with 60 ml of rabbit urine /L every 2 weeks), and W3 (treated with 60 ml/L rabbit urine fertilizer every 3 weeks). Variables observed in this study included growth variables consisting of plant height, number of leaves, leaf width, and leaf length at 1 – 6 WAP, as well as production variables in the form of wet stover weight per plant (grams) and plant consumption weight (grams) at 6 WAP. The data obtained were analyzed by ANOVA and if it had a significant effect then continued by the Tukey test at the 95% level of confidence. The results of the study showed that the time interval treatment for application of POC rabbit urine only had a significant effect on the variable number of leaves, leaf length, and leaf width at 6 WAP and plant consumption weight. The time interval application of 2 weeks (W2) rabbit urine POC tend to give better results than other time interval treatments in almost all observation variables.

ANALISIS PENGARUH PERTUMBUHAN PENDUDUK, TINGKAT PENDIDIKAN DAN TINGKAT PARTISIPASI ANGKATAN KERJA (TPAK) TERHADAP KEMISKINAN DI PROVINSI PAPUA

The problem of poverty has a very urgent nature and has no clear boundaries. This is due not only to its continued upward trend, but also to its impact that transcends the economic sphere, encompasses social aspects and even threatens political stability within the country. Most countries with large populations also tend to have higher poverty rates compared to countries with smaller populations. Likewise, with the level of education and TPAK where inmany communities with low economies, opportunities to get adequate education, ranging from elementary to higher, are often limited, furthermore, if TPAK increases this can have a positive impact on economic growth. This study uses time series data with variables of population growth, education level, , TPAK, and poverty rate in the last 26 years, namely 1996-2021 until the number of observations is 26 observation points. Based on the results of data processing and testing simultaneously shows that population growth, education rate, and labor force participation rate (TPAK) affect simultaneously in Papua Province. Population growth has a negative and significant effect on poverty. The level of education, that is, the average length of schooling, has a negative and insignificant effect on poverty. The labor force participation rate (TPAK) has a negative and significant effect on poverty.&#x0D; keyword: Population Growth, Education Level, TPAK, Poverty

Evaluation of organo-mineral qualities of combusted compost floor litters in Achalla forest reserve on early growth responses of Dacryodes edulis H. J. Lam

This study evaluated the potential of compost-combusted forest litters as alternative sources of ex-situ organo-mineral products to the direct use of controlled fire for enhanced soil nutrients in forest stands. Floor litters from six (6) delineated standing forest patches of Pterocarpus erinaceus, Gmelina arborea, Tectona grandis, Bambusa vulgaris, Ceiba pentandra and Mangifera indica were characterized for N, K, P, Ca and Mg; composted for 3, 6, 9 and 12 days and then uniformly combusted to produce organo-minerals for early growth response of Dacryodes edulis in a 6 x 4 split-plot factorial experiment. Analysis of variance was conducted for litter characteristics, calorific values, moisture, ash contents, and germination and growth variables of Dacryodes edulis while significant means were separated with DMRT (p ≥ 0.05). Results showed that Mangifera had the highest P (0.68%) and K (1.15%); Bamboo had the highest N (1.92%). Germination was 6&gt;9&gt;12&gt; 3 days with Bamboo &gt; Ceiba &gt; Teak &gt; Mangifera &gt; Gmelina &gt; Pterocarpus for 6 days organo-minerals, but the highest height (21.56 ± 6.77 cm) by Pterocarpus to implicate litters under microbe-thermal mediation as sustainable organo-mineral ex-situ products to combat incidence of forest fire for fertile forest soil. Thus, in-situ controlled fire in standing forests is no longer needed for nutrient-rich forest-agriculture. Int. J. Agril. Res. Innov. Tech. 13(1): 31-37, June 2023

The Effect of Human Development Index, Inflation and Economic Growth on Unemployment in Medan City

The purpose of this study was to determine the effect of the human development index, inflation and economic growth on unemployment in the city of Medan. The approach used in this research is a quantitative approach. The data used in this study are secondary data sourced from the Central Bureau of Statistics for the City of Medan with the data period from 2003 to 2022. The analysis technique used is the classical assumption test (normality test, multicollinearity test, heteroscedasticity test and autocorrelation tests). multiple linear regression, and hypothesis testing (statistical F test, and statistical t test, and test of the coefficient of determination (R2)). The results of this study are based on the results of the simultaneous test (f test) it can be seen that the variables human development index, inflation and economic growth are significant together (simultaneously) on the Unemployment variable. Based on the partial test of the Human Development Index variable, it has a negative and significant effect on Unemployment in Medan City, the Inflation variable has a negative and insignificant effect on Unemployment in Medan City and the Economic Growth variable has no effect on Unemployment in Medan City.

Dynamic Effects Of Interaction Between Economic Growth, Investment And Savings With International Trade In Indonesia

Anticipation of economic uncertainty needs to be done to avoid the brink of crisis by maintaining the pace of economic growth, investment and savings climate as well as smooth international trade. This study aims to analyze and explore the dynamic relationship interaction between economic growth variables projected as Gross Domestic Product (GDP), investment, gross domestic savings and international trade of the Indonesian state with data in the period 1971-2020 obtained from the worldbank.org website. The research method uses the Vector Auto Regression (VAR) analysis model with the development of Impulse Response Function (IRF) and Variance Decomposition (VDC) analysis to explain the response of a variable to the shock of the variable itself and other variables. The results of the analysis revealed that the one-way relationship for the variables of investing, saving, and trading was influenced by the variable itself with a lag of one. In addition, the results of IRF analysis show that the variable response of economic growth, investment, savings and international trade is dominated by shocks to economic growth variables, and the results of VDC analysis show that economic growth variables most contribute to the variable response of economic growth itself, investment, savings and international trade. The results of this study can be used as a reference for the formulation of anticipatory policies by the government and Bank Indonesia in preventing the risk of economic crisis by maintaining macroeconomic variable stability so that the level of domestic market confidence is maintained in the outlook. Therefore, the policy stages that can be carried out are to control inflation, reduce the current account deficit, maintain fiscal balance and improve in managing foreign debt.

10.84389 Pengaruh Financial Ratio dan Profit Growth Dimasa Pandemi Covid-19

The purpose of this study is to determine the profit growth of companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange. Judging from the financial ratios, liquidity ratios, solvency ratios, activity ratios and profitability ratios. The population of this study is the consumer goods industry sector which has obtained annual financial reports (annually reports) published on the Indonesia Stock Exchange for the 2018-2021 period. The data collection technique used in this study was purposive sampling, namely the method of selecting samples on previously known characteristics so that 13 samples were obtained. The analysis technique used in this research is descriptive analysis with multiple linear regression analysis method, classic assumption test, independent simple T-Test different test with SPSS 25 program. The results showed that, (1) the current ratio has no significant positive effect on the growth variable profit, (2) debt ratio has a significant positive effect on profit growth variable, (3) total asset turnover has no significant negative effect on variable, (4) net profit margin has significant positive effect on profit growth variable.

Pengaruh Perputaran Piutang,Perputaran Persediaan,Struktur Aktiva,dan Pertumbuhan Penjualan terhadap Profitabilitas Pada Perusahaan Consumer Goods Industry Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021

The purpose of this study was to determine the effect of Accounts Receivable Turnover, Inventory Turnover, Asset Structure, Sales Growth in consumer goods industry companies listed on the Indonesian Stock Exchange in 2018-2021. Every official data is used from the annual financial reports that come from the IDX. The sampling method uses purposive sampling. There are tests used consisting of classical assumption tests, namely normality tests, multicollinearity, heteroscedasticity, autorelation, panel data regression tests, coefficients (R2), hypotheses (T-test), hypotheses (F-tests). Adjusted R value. square has an influence of 5.6% on Profitability and the remaining 94.4% is influenced by other variables. The results of the research are: (1) receivable turnover, inventory turnover, asset structure variables are not affected by profitability. (2) Sales growth variable has an influence on profitability , (3) Effect of accounts receivable turnover, inventory turnover, asset structure, sales growth simultaneously on profitability.&#x0D; Keywords: Receivable Turnover; Inventory Turnover ; Asset Structure; Sales Network ; Profitability.

Mycorrhizal Fungal Effects on Plant Growth, Osmolytes, and CsHsp70s and CsPIPs Expression in Leaves of Cucumber under a Short-Term Heat Stress.

Arbuscular mycorrhizal (AM) fungi enhance plant stress tolerance, but it is unclear whether AM fungi affect heat tolerance in cucumbers. This study aimed to analyze how an AM fungus, Diversispora versiformis, affected growth, chlorophyll, five osmolytes, and plasma membrane intrinsic proteins (PIPs) and heat shock protein 70 (Hsp70) gene expression in cucumber leaves after a short-term (80 h) heat stress. Heat treatment significantly reduced root AM fungal colonization rate (0.26 folds). Heat treatment also distinctly suppressed plant height, stem diameter, and biomass, whereas AM fungal inoculation improved these growth variables as well as the chlorophyll index, with the benefit being more obvious under heat than under no-heat stress conditions. Heat treatment triggered differential changes in osmolytes (sucrose, fructose, and betaine) of inoculated and uninoculated cucumbers, whereas inoculation with AM fungus significantly raised leaf sucrose, fructose, glucose, betaine, and proline levels when compared to non-AM fungal inoculation. Heat treatment increased the expression of two (CsPIP1;6 and CsPIP2;1) of eight CsPIPs in inoculated and uninoculated plants, whereas AM fungal inoculation up-regulated the expression of CsPIP1;6, CsPIP2;1, and CsPIP2;6 under heat stress conditions. Hsp70s expressed differently in inoculated and uninoculated plants under heat versus no-heat stress, with 6 of 11 CsHsp70s down-regulated in inoculated plants. Under heat stress conditions, AM fungus only up-regulated CsHsp70-8 expression in 11 Hsp70s, while another eight CsHsp70s were down-regulated. Heat treatment and AM fungal inoculation both increased the expression of CsHsp70-8 and CsPIP1;6. It was concluded that AM fungus-inoculated cucumbers have high levels of growth, chlorophyll, and osmolytes under heat stress and do not require high CsPIPs and CsHsp70s expression to tolerate a short-term heat treatment.

The effects of application of biochar from oil palm empty fruit bunches on chemical properties of ultisols and the growth of cacao seedlings

It is necessary to redevelop cacao (Theobroma cacao L.) commodity due to the decrease of cacao planting areas in Indonesia since the last decade. One of the ways is by providing a growing medium to produce cacao seedlings with good quality, such as by adding ameliorant i.e., oil palm empty fruit bunch (OPEFB) biochar to marginal soil of Ultisols. This research aimed to study and obtain the best OPEFB biochar dose to improve the chemical properties of Ultisols and the growth of cacao seedlings. This research was conducted in the Experimental Field of the 3rd Campus Andalas University from August 2021 until February 2022 using a Completely Randomized Design (CRD) with 5 treatments of OPEFB biochar (0, 60, 90, 120, 150 tons/ha) and 4 replications, each experimental unit consisted of two plants, so that 40 plants were prepared in total. Data obtained were analyzed using F Distribution Test at 5% and further analyzed using Duncan’s New Multiple Range Test (DNMRT) for statistically significant results. The results showed that the application of OPEFB biochar at 120 tons/ha was the best dose to give significant results on the chemical properties of Ultisols (pH, organic carbon, total nitrogen, available phosphorus, exchangeable potassium) and several growth variables of cacao seedlings (stem diameter, leaf length, leaf width, shoot dry weight, and shoot-root ratio).Keywords: ameliorant, biochar, nursery, oil palm empty fruit bunch, Ultisols

PENGARUH CORPORATE GOVERNANCE DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE

This research was conducted to obtain empirical evidence regarding the influence of the independent variables on the dependent variable. The independent variables used in this study are institutional ownership, independent commissioners, audit committees, audit quality, profitability and sales growth. While the dependent variable in this study is tax avoidance. This research is a quantitative research that uses secondary data sources obtained from the company's financial statements. The research object used in this study is a manufacturing company listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used in this study was purposive sampling with 6 research sample criteria that had been determined so that a total sample of 73 companies or 219 research data was obtained. This study uses multiple regression methods to analyze the data. The results of this study indicate that the audit committee variable (KOM) has a positive influence on the Effective Tax Rate (ETR) or a negative effect on tax avoidance and the profitability variable (ROA) has a negative influence on the Effective Tax Rate (ETR) or a positive effect on tax avoidance. Meanwhile, institutional ownership, independent commissioners, audit quality, and sales growth variables have no effect on tax avoidance.