PENGARUH TATA KELOLA PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK

Wijaya, Henny (2022) PENGARUH TATA KELOLA PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Studi ini dilakukan untuk membuktikan secara empiris bahwa pengaruh tata kelola perusahaan dan pertumbuhan penjualan terhadap penghindaran pajak. Penulis mencari data dari perusahaan yang terdaftar S&P Capital IQ dan laporan keuangan tahunan pada tahun 2017-2021 (5 tahun). Sampel pada penelitian ini berasal dari sektor industri, material, kebutuhan konsumen, pilihan konsumen, perawatan kesehatan dengan memakai metode purposive sampling. Setelah melakukan sampling dari beberapa kriteria, ditetapkan sebanyak 40 perusahaan selama periode pengamatan perusahaan dalam 5 tahun berturut-turut sehingga menghasilkan sampel sebanyak 200. Teknik analisis penelitian ini menggunakan analisis regresi linier berganda dengan statistik deskriptif, uji korelasi, uji asumsi klasik, uji spesifik model, uji hipotesis. Menggunakan bantuan program software Stata. Penghindaran pajak menggunakan dengan Effective Tax Rates (ETR). Effective Tax Rates (ETR) adalah tarif pajak yang telah diterapkan dalam peraturan perpajakan. Hasil penelitian menunjukan bahwa kualitas audit berpengaruh positif terhadap penghindaran pajak. Selanjutnya variabel kepemilikan institusional tidak berpengaruh terhadap penghindaran pajak. Variabel pertumbuhan penjualan berpengaruh positif terhadap penghindaran pajak. / This study was conducted to provide empirical that the effect of corporate governance and sales growth on tax avoidance. The author looks for data from companies listed on S&P Capital IQ and annual financial reports in the period 2017-2021 (5 years). The sample in this study came from the industrial sector, materials, consumer staples, consumer discretionary, health care using purposive sampling method. After sampling from several criteria, 40 companies were determined during the company's observation period in 5 consecutive years so as to produce a sample of 200. The analysis technique of this research used multiple linear regression analysis with descriptive statistics, correlation test, classical assumption test, model specific test. hypothesis testing. Using the help of the Stata software program. Tax avoidance using Effective Tax Rates (ETR). Effective Tax Rate (ETR) is a tax rate that has been applied in tax regulations. The results show that audit quality has a positive effect on tax avoidance. Furthermore, the institutional ownership variable has no effect on tax avoidance. Sales growth variable has a positive effect on tax avoidance.

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