PENGARUH PROFITABILITAS, LEVERAGE, GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2022)

SUHERMAN, ANDRIANTI (2024) PENGARUH PROFITABILITAS, LEVERAGE, GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2022). S1 thesis, Universitas Mercu Buana-Menteng.

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Abstract

Penghindaran pajak merupakan upaya yang dilakukan oleh wajib pajak untuk mengurangi beban pajak tanpa melanggar undang-undang. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, dan good corporate governance terhadap tax avoidance. Pada penelitian ini good corporate governance menggunakan tiga proksi yaitu dewan komisaris independen, kepemilikan institusional, dan komite audit. Teori agensi adalah teori yang mendasari penelitian ini. Dengan demikian model konseptual dalam penelitian ini dikembangkan untuk menggambarkan interaksi antara profitabilitas, leverage, dan good corporate governance terhadap tax avoidance. Penelitian ini menggunakan sampel berjumlah 88 sampel dari 22 perusahaan yang terdaftar di Bursa Efek Indonesia yang terindex LQ45 secara berturut-turut pada tahun 2019-2022. Metode analisis data yang digunakan yaitu analisis regresi berganda dengan bantuan program SPSS versi 25. Hasil dari penelitian ini menunjukkan bahwa profitabilitas berpengaruh terhadap tax avoidance, leverage berpengaruh terhadap tax avoidance, dewan komisaris independen tidak berpengaruh terhadap tax avoidance, kepemilikan institusional berpengaruh terhadap tax avoidance, komite audit berpengaruh terhadap tax avoidance. Tax avoidance is an effort made by taxpayers to reduce the tax burden without violating the law. This research aims to examine the influence of profitability, leverage, and good corporate governance on tax avoidance. In this research, good corporate governance uses three proxies, namely independent board of commissioners, institutional ownership, and audit committee. Agency theory is the theory underlying this research. Thus, the conceptual model in this research was developed to describe the interaction between profitability, leverage, and good corporate governance in tax avoidance. This research uses a sample of 88 samples from 22 companies listed on the Indonesia Stock Exchange which are indexed LQ45 consecutively in 2019-2022.The data analysis method used is multiple regression analysis with the help of the SPSS version 25 program. The results of this study indicate that profitability has an effect on tax avoidance, leverage has an effect on tax avoidance, independent board of com missioners has no effect on tax avoidance, institutional ownership has an effect on tax avoidance, audit committee has an effect on tax avoidance.

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