PENGARUH GOOD CORPORATE GOVERNANCE, KOMPENSASI RUGI FISKAL, PERTUMBUHAN PENJUALAN, DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK (Studi empiris pada Perusahaan Manufaktur Sektor Barang Konsumsi, sub Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023)

KALEW, ANDREAN REZA (2025) PENGARUH GOOD CORPORATE GOVERNANCE, KOMPENSASI RUGI FISKAL, PERTUMBUHAN PENJUALAN, DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK (Studi empiris pada Perusahaan Manufaktur Sektor Barang Konsumsi, sub Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to examine the effect of good corporate governance, fiscal loss compensation, sales growth, and capital intensity on tax avoidance in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2023. Good corporate governance is proxied by an independent board of commissioners and institutional ownership. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange for the period of 2020-2023. The sample was selected using the purposive sampling method. The total sample used in this study consists of 20 manufacturing companies. The results of this study indicate that good corporate governance, proxied by an independent board of commissioners, has a significant negative effect on tax avoidance, while institutional ownership has a negative effect on tax avoidance. Fiscal loss compensation has a positive and significant effect on tax avoidance. Sales growth has a positive and significant effect on tax avoidance, and capital intensity has a positive and significant effect on tax avoidance. Keywords: good corporate governance, fiscal loss compensation, sales growth, capital intensity, tax avoidance Penelitian ini bertujuan untuk menguji pengaruh good corporate governance, kompensasi rugi fiskal, pertumbuhan penjualan, dan intensitas modal terhadap penghindaran pajak pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di bursa efek Indonesia Tahun 2020-2023. Good Corporate governance diproksikan dengan dewan komisaris independen dan kepemilikan institusional. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Sampel dipilih dengan menggunakan metode purposive sampling. Total sampel yang digunakan dalam penelitian ini berjumlah 20 perusahaan manufaktur dengan. Hasil dari penelitian ini menunjukkan bahwa good corporate governance diproksikan dengan dewan komisaris independen berpengaruh negatif signifikan terhadap penghindaran pajak, sedangkan kepemilikan institusional berpengaruh negatif terhadap penghindaran pajak. Kompensasi rugi fiskal berpengaruh positif dan signifikan terhadap penghindaran pajak. Pertumbuhan penjualan berpengaruh positif dan signifikan terhadap penghindaran pajak sedangkan intensitas modal berpengaruh positif dan signifikan terhadap penghindaran pajak. Kata kunci: good corporate governance, kompensasi rugi fiskal, pertumbuhan penjualan, intensitas modal, penghindaran pajak

Item Type: Thesis (S1)
Call Number CD: FE/MJ. 25 048
NIM/NIDN Creators: 43118120016
Uncontrolled Keywords: good corporate governance, kompensasi rugi fiskal, pertumbuhan penjualan, intensitas modal, penghindaran pajak
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: khalimah
Date Deposited: 13 Feb 2025 02:46
Last Modified: 13 Feb 2025 02:46
URI: http://repository.mercubuana.ac.id/id/eprint/94169

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