Analisis Pengaruh Tata Kelola Perusahaan, Pertumbuhan Penjualan, Risiko Perusahaan, Rasio Utang, dan Ukuran Perusahaan Terhadap Penghindaran Pajak

Amelia, Dela (2023) Analisis Pengaruh Tata Kelola Perusahaan, Pertumbuhan Penjualan, Risiko Perusahaan, Rasio Utang, dan Ukuran Perusahaan Terhadap Penghindaran Pajak. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

Legal tax avoidance is an unethical act by utilizing loopholes in tax regulations that harm the state. The arrival of the COVID-19 phenomenon since the end of 2019 has increased indications of tax avoidance practices by various sectors, one of which is consumer non-cyclical. This study uses 6 variables, namely managerial ownership, institutional ownership, company growth, company risk, debt ratio, and company size to measure their influence on tax avoidance practices carried out by non-cyclical consumer sector companies from 2019 - 2021. The purposive sampling technique helped this study achieve a more accurate sample of 37 companies. Furthermore, multiple linear regression analysis was carried out with the SPSS instrument version 26. The results showed that all independent variables kelayakan modeleously had a significant effect on tax avoidance. Partially, managerial ownership, institutional ownership, sales growth, and company size have no effect on tax avoidance. Debt ratio has a negative and significant effect on tax avoidance, while company risk has a significant positive effect on tax avoidance.

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