PENGARUH GCG, PROFITABILITAS, CAPITAL INTENSITY DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019

WIDIATMOKO, SIGIT (2021) PENGARUH GCG, PROFITABILITAS, CAPITAL INTENSITY DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study is to examine the effect of the board of commissioners, ownership institutions, audit committee, profitability, capital intensity, and company size on tax avoidance in consumer goods companies listed on the Indonesia Stock Exchange for the period 2015-2020. The research method used is a quantitative approach, including the type of explanatory research. The population in this study were consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period, namely as many as 53 companies, sampling using non-probability sampling method with purposive sampling technique. The data analysis method used is multiple linear regression using the SPSS version 24 program. The results show that audit committee, profitability, capital intensity, company size have a significant effect on tax avoidance in consumer goods companies listed on the Indonesia Stock Exchange. (IDX) for the 2015-2019 period, while the independent board of commissioners, institutional ownership shows no significant effect on tax avoidance in consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. So it can be seen that the variables of the board of commissioners, institutional ownership, audit committee, profitability, capital intensity, and company size are able to explain the independent variable of tax avoidance by 36% while the remaining 64% is influenced by other factors outside the research model. Keywords : Board of Commissioners, Institutional Ownership, Audit Committee, Profitability, Capital Intensity, Company Size and Tax Avoidance. Tujuan penelitian ini adalah untuk mengkaji pengaruh dewan komisaris, kepemilikan institusional, komite audit, profitabilitas, capital intensity, dan ukuran perusahaan terhadap tax avoidance pada perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia periode 2015-2020. Metode penelitian yang digunakan menggunakan pendekatan kuantitatif termasuk kedalam jenis explanatory research. Populasi dalam penelitian ini adalah perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019 yaitu sebanyak 53 perusahaan, penarikan sampel menggunakan metode non-probability sampling dengan teknik purposive sampling. Metode analisis data yang digunakan adalah regresi linear berganda dengan menggunakan program SPSS Versi 24. Hasil penelitian menunjukkan bahwa komite audit, profitabilitas, capital intensity, ukuran perusahaan berpengaruh signifikan terhadap tax avoidance pada perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019, sedangkandewan komisaris independen dan kepemilikan institusional menunjukan tidak berpengaruh signifikan terhadap tax avoidance pada perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Sehingga dapat di ketahui bahwa variabel dewan komisaris, kepemilikan institusional, komite audit, profitabilitas, capital intensity, dan ukuran perusahaan mampu menjelaskan variabel independennya tax avoidance sebesar 36% sedangkan sisanya 64% dipengaruhi oleh faktor lain di luar model penelitian. Kata Kunci : Dewan Komisaris, Kepemilikan Institusional, Komite Audit, Profitabilitas, Capital Intensity, Ukuran Perusahaan dan Tax Avoidance

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