The influence of corporate governance, profitability, and firm size toward tax avoidance in consumer goods companies listed on the Indonesia stock exchange

Josephine, Josephine (2023) The influence of corporate governance, profitability, and firm size toward tax avoidance in consumer goods companies listed on the Indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The purpose of this research is to determine the influence of corporate governance, profitability, and firm size toward tax avoidance in in consumer goods companies listed on the Indonesia Stock Exchange for 2021-2022 period. Tax avoidance is the dependent variable in this research, whereas corporate governance, profitability, and firm size are the independent variables. This research is used purposive sampling methods which is conducted under a quantitative approach using secondary data obtained from consumer goods companies listed on the Indonesia Stock Exchange. 59 companies were selected as sample using the purposive sampling methods, making a total of 112 sample companies. The data analysis methods used in this research include descriptive statistics analysis, the classical assumptions test, multi linear regression analysis, and hypothesis testing using SPSS version 26. The research’s findings indicate that corporate governance partially has a significant influence toward tax avoidance, while profitability, and firm size both partially has no significant influence toward tax avoidance. Additionally, all the independent variables simultaneously have a significant influence toward tax avoidance./Tujuan dari penelitian ini adalah untuk mengetahui pengaruh tata kelola perusahaan, profitabilitas, dan ukuran perusahaan terhadap penghindaran pajak pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2021-2022. Penghindaran pajak merupakan variabel dependen dalam penelitian ini, sedangkan tata kelola perusahaan, profitabilitas, dan ukuran perusahaan merupakan variabel independen. Penelitian ini menggunakan metode purposive sampling yang dilakukan dengan pendekatan kuantitatif dengan menggunakan data sekunder yang diperoleh dari perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia. Sebanyak 59 perusahaan terpilih sebagai sample dengan menggunakan metode purposive sampling, sehingga total sampel berjumlah 112 perusahaan. Metode analisis data yang digunakan dalam penelitian ini meliputi analisis statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, dan uji hipotesis dengan menggunakan SPSS versi 26. Hasil penelitian menunjukkan bahwa tata kelola perusahaan secara parsial mempunyai pengaruh yang signifikan terhadap penghindaran pajak, sedangkan profitabilitas dan ukuran perusahaan secara parsial tidak mempunyai pengaruh yang signifikan terhadap penghindaran pajak. Selain itu, seluruh variabel independen secara simultan mempunyai pengaruh yang signifikan terhadap penghindaran pajak.

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