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.
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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
Item Type: | Thesis (Bachelor) |
---|---|
Creators: | Creators NIM Email ORCID Tania, Caren NIM03012200049 tcaren23@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Satria, Friyan NIDN0118099202 friyan.satria@lecturer.uph.edu |
Uncontrolled Keywords: | corporate governance; sales growth; liquidity; tax avoidance; independent commissioner ratio; current ratio; effective tax rate; property and real estate sector companies |
Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting Current > Faculty/School - UPH Medan > Business School > Accounting |
Depositing User: | Caren Tania |
Date Deposited: | 10 Feb 2024 03:16 |
Last Modified: | 10 Feb 2024 03:16 |
URI: | http://repository.uph.edu/id/eprint/61753 |