The influence of company size, financial performance and corporate governance towards tax avoidance in consumer goods companies listed on the Indonesia stock exchange

Antonius, Joscelyn (2022) The influence of company size, financial performance and corporate governance towards tax avoidance in consumer goods companies listed on the Indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The objective of this study is to analyze the influence of company size, financial performance and corporate governance on tax avoidance in consumer goods industry listed on Indonesia Stock Exchange (IDX) for the period of 2017 to 2020. The independent variables in this study are company size measured by natural logarithm of total assets, financial performance measured by return on assets (ROA) and corporate governance measured by commissaries independent. While, the dependent variable in this study is tax avoidance, which measured by book tax difference (BTD). The population of this research is consumer goods companies listed on Indonesia Stock Exchange for the period of 2017 to 2020. The sample of this study is collected through purposive sampling and resulted into 18 companies. Thus, the total research data during the observation period of 2017 to 2020 is 72 samples. For the data analysis method, this study used some statistical tests, including descriptive statistics, classical assumption test, double linear regression analysis and hypothesis test, which processed through Statistical Product and Service Solutions 25 (SPSS 25). The result of this research shows that company size and financial performance partially has significant influence on tax avoidance. Corporate Governance partially does not have significant influence on tax avoidance. Lastly, company size, financial performance and corporate governance simultaneously have significant influence on tax avoidance./ Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, kinerja keuangan dan tata kelola perusahaan terhadap penghindaran pajak pada industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017 sampai 2020. Variabel bebas dalam penelitian ini adalah ukuran perusahaan yang diukur. dengan logaritma natural dari total aset, kinerja keuangan diukur dengan return on assets (ROA) dan tata kelola perusahaan diukur dengan komisaris independent. Sedangkan variablel terikat dalam penelitian ini adalah penghindaran pajak yang diukur dengan book tax difference (BTD). Populasi penelitian ini adalah perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia periode tahun 2017 sampai dengan tahun 2020. Pengambilan sampel penelitian ini dilakukan secara purposive sampling dan diperoleh 18 perusahaan. Dengan demikian, total data penelitian selama periode pengamatan 2017 hingga 2020 adalah 72 sampel. Untuk metode analisis data, penelitian ini menggunakan beberapa uji statistik, antara lain statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda dan uji hipotesis, yang diolah melalui Statistical Product and Service Solutions 25 (SPSS 25). Hasil penelitian ini menunjukkan bahwa ukuran perusahaan dan kinerja keuangan secara parsial berpengaruh signifikan terhadap penghindaran pajak. Tata kelola perusahaan secara parsial tidak berpengaruh signifikan terhadap penghindaran pajak. Terakhir, ukuran perusahaan, kinerja keuangan dan tata kelola perusahaan secara simultan berpengaruh signifikan terhadap penghindaran pajak

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