Pengaruh profitabilitas dan good corporate governance terhadap tax avoidance pada perusahaan sektor financial yang terdaftar di bursa efek Indonesia tahun 2018-2020

Maharani, Shendy Mega (2022) Pengaruh profitabilitas dan good corporate governance terhadap tax avoidance pada perusahaan sektor financial yang terdaftar di bursa efek Indonesia tahun 2018-2020. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilaksakan dengan tujuan guna menganalisis, mengamati, serta menguji pengaruh atas profitabilitas, dan komponen Good Coorporate Governance terhadap Tax Avoidance pada perusahaan sektor financial yang terdaftar di Bursa Efek Indonesia Tahun 2018-2020. Data yang dipakai pada penelitian ini sebanyak 113 data dalam kurun waktu 3 tahun yang bersumber dari Bursa Efek Indonesia. Sesuai dengan kriteria yang diterapkan, maka didapati 49 perusahaan yang memenuhi kriteria. Metode analisis yang digunakan pada penelitian ini yaitu analisis regresi linier berganda yang diproses dengan aplikasi SPSS versi 21. Hasil pengujian ini menyatakan bahwa profitabilitas secara parsial berpengaruh positif dan signifikan terhadap tax avoidance. Komponen good corporate governance (kepemilikan institusional, komisaris independen, komite audit) tidak berpengaruh signifikan terhadap tax avoidance. / This study was carried out with the aim of analyzing, observing, and testing the effect on profitability, and the components of Good Corporate Governance on Tax Avoidance in financial sector companies listed on the Indonesia Stock Exchange in 2018-2020. The data used in this study were 113 data within a period of 3 years sourced from the Indonesia Stock Exchange. In accordance with the applied criteria, 49 companies were found that met the criteria. The analytical method used in this study is multiple linear regression analysis which is processed with the SPSS version 21 application. The results of this test state that profitability partially has a positive and significant effect on tax avoidance. The components of good corporate governance (institutional ownership, independent commissioners, audit committees) have no significant effect on tax avoidance.

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