The impact of profitability, leverage and corporate governance toward tax avoidance in consumer goods industry registered in Indonesia Stock Exchange

Shannia, Shannia (2020) The impact of profitability, leverage and corporate governance toward tax avoidance in consumer goods industry registered in Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The purpose of this research is to know the impact of profitability on tax avoidance, the impact of leverage on tax avoidance, and the impact of corporate governance such as independent commissioner on tax avoidance in consumer goods industry registered in Indonesia Stock Exchange and the impact of profitability, leverage and corporate governance on tax avoidance in consumer goods industry registered in Indonesia Stock Exchange simultaneously. The population of this research is consumer goods industry and the number of samples are 24 industries which the criteria obtained by purposive sampling method for the year 2016-2018. The measurement uses for tax avoidance is a cash effective tax rate (CETR). The analysis technique used in this research is multiple linear regression analysis with the SPSS. The result of this research is profitability has negative significant impact on tax avoidance, leverage has no significant impact on tax avoidance, and independent commissioner has positive significant impact on tax avoidance. Simultaneously, profitability, leverage, and independent commissioner have no significant impact on tax avoidance./ Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage dan komisaris independen dalam corporate governance terhadap penghindaran pajak pada sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Juga pengaruh profitabilitas, leverage dan corporate governance secara simultan terhadap penghindaran pajak pada sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Populasi yang diambil dalam penelitian ini adalah sektor industri barang konsumsi dan sampel yang diambil terdapat 24 perusahaan yang memenuhi kriteria dimana metode yang digunakan adalah metode purposive sampling periode 2016-2018. Pengukuran penghindaran pajak dalam penelitian ini adalah menggunakan cash effective tax rate (CETR). Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan SPSS. Hasil dari penelitian ini adalah profitabilitas memiliki pengaruh negatif terhadap penghindaran pajak, leverage tidak memiliki pengaruh terhadap penghindaran pajak dan komisaris independen memiliki pengaruh positif terhadap penghindaran pajak. Secara simultan, profitabilitas, leverage dan komisaris independen tidak memiliki pengaruh terhadap penghindaran pajak.

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