Profitabilitas, Corporate Governance, Ukuran Perusahaan Dan Intensitas Modal Terhadap Penghindaran Pajak

Lustina Rima

No g6t2a, OSF Preprints from Center for Open Science

Abstract: Abstract : This study aims to analyze the effect of profitability, corporate governance, firm size, and capital intensity on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2018. Corporate governance in this study uses leverage variables and independent commissioners. The population of this study is 54 property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2018. Determination of samples using purposive sampling method and obtaining 23 companies with certain criteria. The analysis technique used in this study is multiple linear regression. The results showed that the profitability and firm size variables had a significant negative effect on tax avoidance, while the leverage variable, independent commissioner, and capital intensity did not affect tax avoidance. Keywords : Profitabilitas, Corporate Governance, Firm Size, Capital Intensity, Tax Avoidance Abstrak : Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, corporate governance, ukuran perusahaan dan intensitas modal terhadap penghindaran pajak pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Corporate governance dalam penelitian ini menggunakan variabel leverage dan komisaris independen. Populasi penelitian ini sejumlah 54 perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Penentuan sampel dengan menggunakan metode purposive sampling dan memperoleh 23 perusahaan dengan kriteria tertentu. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel profitabilitas dan ukuran perusahaan berpengaruh negatif signifikan terhadap penghindaran pajak, sedangkan variabel leverage, komisaris independen, dan intensitas modal tidak berpengaruh terhadap penghindaran pajak. Kata kunci : Profitabilitas, Corporate Governance, Ukuran Perusahaan, Intensitas Modal, Penghindaran Pajak.

Date: 2020-05-26
New Economics Papers: this item is included in nep-sea
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Persistent link: https://EconPapers.repec.org/RePEc:osf:osfxxx:g6t2a

DOI: 10.31219/osf.io/g6t2a

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