The influence of corporate governance, sales growth, and liquidity toward tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange

Tania, Caren (2024) The influence of corporate governance, sales growth, and liquidity toward tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

Preview	Text (Title) Title.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (54kB) | Preview
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (209kB) | Preview
Preview	Text (ToC) ToC.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (863kB) | Preview
Preview	Text (Chapter1) Chapter1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) | Preview
	Text (Chapter2) Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (Chapter3) Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter4) Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (3MB)
	Text (Chapter5) Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (410kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (877kB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (4MB)

Abstract

The objective of this research is to determine the influence of Corporate Governance, Sales Growth, and Liquidity toward Tax Avoidance in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 to 2022. The independent variables used in this research are Corporate Governance indicated with Independent Commissioner Ratio, Sales Growth, and Liquidity indicated with Current Ratio. Tax Avoidance as the dependent variable is indicated with Effective Tax Rate (ETR). The data used in this research is secondary data obtained from property and real estate companies listed on the IDX from 2020 to 2022. Using the purposive sampling method, 27 property and real estate sector companies are selected as samples resulting in a total of 81 observations. The data analysis method used in this research is multiple linear regression through Statistical Product and Service Solutions (SPSS). The result of this research shows that Corporate Governance and Sales Growth have significant influences on tax avoidance partially, while liquidity has insignificant influence on tax avoidance partially. Simultaneously, those three independent variables have significant influence on tax avoidance of the property and real estate sector / Tujuan penelitian ini adalah untuk mengetahui pengaruh Corporate Governance, Sales Growth, dan Likuiditas terhadap Penghindaran Pajak pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2020 sampai dengan tahun 2022. Variabel independen yang digunakan dalam penelitian ini adalah Tata Kelola Perusahaan yang ditunjukkan dengan Rasio Komisaris Independen, Pertumbuhan Penjualan, dan Likuiditas yang ditunjukkan dengan Rasio Lancar. Penghindaran Pajak sebagai variabel terikat ditunjukkan dengan Effective Tax Rate (ETR). Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari perusahaan properti dan real estate yang terdaftar di BEI pada tahun 2020 hingga 2022. Dengan menggunakan metode purposive sampling, dipilih 27 perusahaan sektor properti dan real estate yang Terdaftar di BEI sehingga menghasilkan total 81 observasi. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda melalui Statistical Product and Service Solutions (SPSS). Hasil penelitian menunjukkan bahwa tata kelola perusahaan dan pertumbuhan penjualan mempunyai pengaruh signifikan terhadap penghindaran pajak secara parsial, sedangkan likuiditas mempunyai pengaruh tidak signifikan terhadap penghindaran pajak secara parsial. Secara simultan ketiga variabel independen tersebut mempunyai pengaruh yang signifikan terhadap penghindaran pajak pada sektor properti dan real estate

Actions (login required)

View Item