PROFITABILITAS, TATA KELOLA PERUSAHAAN DAN PENGHINDARAN PAJAK PERUSAHAAN OTOMOTIF DI INDONESIA
DOI:
https://doi.org/10.21067/jrma.v11i1.8295Keywords:
Tax Avoidance, Profitability, director independent, Institutional ownership, Audit Quality, Leverage, penghindaran pajak, profitabilitas, direktur independen, kepemilikan institusional, kualitas audit, tingkat utangAbstract
ABSTRAK
Penelitian ini menguji pengaruh profitabilitas, tata kelola perusahaan dan tingkat utang terhadap penghindaran pajak. Metode purposive sampling digunakan untuk pengambilan sampel terhadap data sekunder laporan tahunan 7 perusahaan otomotif yang terdaftar di Bursa Efek Indonesia dengan periode penelitian tahun 2017-2021. Data dianalisis menggunakan regresi linier berganda. Temuan dalam penelitian ini menunjukkan bahwa profitabilitas berpengaruh positif terhadap penghindaran pajak, sedangkan direktur independen, kepemilikan institusional dan kualitas audit berpengaruh negative. Selanjutnya, tingkat utang tidak berpengaruh terhadap penghindaran pajak. Implikasi dari penelitian ini memberikan masukan pada pemegang saham pentinya penguatan tata kelola perusahaan dalam rangka memitigasi tindakan berisiko yang dilakukan oleh manager melalui penghindaran pajak. Selain itu, memastikan bahwa keuntungan yang diperoleh perusahaan bukan diperoleh dari tindakan yang bertentangan dengan peraturan berupa penghindaran pajak.
ABSTRACT
This study examines the effect of profitability, corporate governance and leverage on tax avoidance. The purposive sampling method was used for sampling secondary data on the annual reports of 7 automotive companies listed on the Indonesia Stock Exchange with the 2017-2021 research period. Data were analyzed using multiple linear regression. The findings in this study indicate that profitability has a positive effect on tax avoidance, while independent directors, institutional ownership and audit quality have a negative effect. Furthermore, leverage have no effect on tax avoidance. The implications of this study provide input to shareholders about the importance of strengthening corporate governance in order to mitigate risky actions taken by managers through tax avoidance. In addition, ensuring that the profits obtained by the company are not obtained from actions that are contrary to regulations in the form of tax avoidance.
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