the impact of good corporate governance, ownership structure, and leverage toward tax avoidance in manufacturing companies listed on the indonesia stock exchange

Merry, Rose (2023) the impact of good corporate governance, ownership structure, and leverage toward tax avoidance in manufacturing companies listed on the indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This is a research which conducted with a purpose to know whether good corporate governance, ownership structure and leverage have significant impact on tax avoidance at manufacturing companies listed on the Indonesian Stock Exchange. Population taken to conduct this paper is food and beverage companies for year 2019-2021 which are registered in Indonesia Stock Exchange with the amount of 229 companies. And there are 27 companies that fulfill the criteria and used as the sample of this research. This means that there will be 81 data. Multiple linear regression analysis method will be implemented on this research as it is one of the data analysis methods. There are some results that good corporate governance does not have significant effect on tax avoidance at manufacturing companies listed on the Indonesian Stock Exchange. Ownership structure does not have significant effect on tax avoidance at manufacturing companies listed on the Indonesian Stock Exchange. Leverage has significant effect on tax avoidance at manufacturing companies listed on the Indonesia Stock Exchange. Good corporate governance, ownership structure and leverage have significant effect on tax avoidance at manufacturing companies listed on the Indonesian Stock Exchange./ Skripsi ini merupakan sebuat penelitian yang dilakukan dengan tujuan untuk mengetahui apakah tata kelola yang baik, struktur kepemilikan dan leverage berpengaruh terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Populasi yang digunakan dalam penelitian ini merupakan perusahaan makanan dan minuman yang sudah terdaftar di Bursa Efek Indonesia dari tahun 2019-2021 yang berjumlah 229 perusahaan. Dan ada 27 perusahaan yang telah memenuhi kriteria penelitian yang dijadikan sampel penelitian ini. Yang berarti akan ada 81 data. Metode analisis regresi linier berganda akan diterapkan pada penelitian sebagai salah satu metode analisis data. Beberapa hasil bahwa tata kelola yang baik tidak berpengaruh signifikan terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Struktur kepemilikan tidak berpengaruh signifikan terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Leverage berpengaruh signifikan terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Tatak kelola yang baik, struktur kepemilikan dan leverage berpengaruh signifikan terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia.

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