The influence of leverage, profitability and corporate governance on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange

Shanenlyn, Shanenlyn (2022) The influence of leverage, profitability and corporate governance on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research aims to examine the effect of leverage, profitability, and independent commissioners on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange. The independent variable used in this research is leverage, profitability, and independent commissioners. Meanwhile, the dependent variable is tax avoidance. This research uses quantitative approach and the data collection method is documentation which is taken from secondary data. The population used is property and real estate companies listed on the Indonesia Stock Exchange in 2019 until 2021. The population is 61 companies and 20 companies are taken as samples using a purposive sampling technique which determined the samples using several criteria, which makes the total sample to 60 for 3 years. The results of this research show that leverage, profitability, as well as independent commissioners have significant effects on tax avoidance partially. In addition, leverage, profitability, and independent commissioners simultaneously have a significant effect on tax avoidance./ Penelitian ini bertujuan untuk menguji pengaruh leverage, profitabilitas, dan komisaris independen terhadap penghindaran pajak pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia. Variabel independen yang digunakan dalam penelitian ini adalah leverage, profitabilitas, dan komisaris independen. Sedangkan variabel terikat yang digunakan adalah penghindaran pajak. Penelitian ini menggunakan pendekatan kuantitatif dan metode pengumpulan datanya adalah dokumentasi yang diambil dari data sekunder. Populasi yang digunakan adalah perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia pada tahun 2019 sampai dengan tahun 2021. Jumlah populasi sebanyak 61 perusahaan dan diambil sampel sebanyak 20 perusahaan dengan menggunakan teknik purposive sampling yang menentukan sampel yang dipilih dengan beberapa kriteria, sehingga jumlah akhir sampel selama 3 tahun ada sebanyak 60. Hasil penelitian ini menunjukkan bahwa leverage, profitabilitas, serta komisaris independen berpengaruh signifikan terhadap penghindaran pajak secara parsial. Selain itu, leverage, profitabilitas, dan komisaris independen secara simultan berpengaruh signifikan terhadap penghindaran pajak.

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