ALTHAF, MOHAMMAD (2025) PENGARUH GOOD COORPORATE GOVERNANCE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020- 2023). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Tujuan dari penelitian ini adalah untuk menginvestigasi bagaimana Good corporate governance, profitabilitas, dan ukuran perusahaan berdampak pada tax avoidance Pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di BEI selama tahun 2020-2023. Menjadi populasi dalam penelitian ini, Dengan penentuan sampel menggunakan purposive sampling, yang menghasilkan 21 perusahaan sebagai sampel penelitian. Metode regresi linier berganda dipilih sebagai metode analisis dalam penelitian ini, dengan menggunakan perangkat lunak SPSS versi 25 untuk mengolah data. Hasil penelitian variabel good corporate governance, profitabilitas tidak berpengaruh signifikan terhadap tax avoidance, variabel ukuran perusahaan dinyatakan berpengaruh signifikan terhadap tax avoidance. The purpose of this study is to investigate how good corporate governance, profitability, and company size impact tax avoidance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2023. Purposive sampling was used to select 21 companies as the sample population. Multiple linear regression was chosen as the analytical method, using SPSS version 25 software to process the data. The results showed that good corporate governance and profitability variables had no significant effect on tax avoidance, while company size variables were found to have a significant effect on tax avoidance.
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43221010127 |
| Uncontrolled Keywords: | SPSS, Good Corporate Governance, Profitability, Company Size, Tax Avoidance. |
| Subjects: | 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 > 658 General Management/Manajemen Umum > 658.4 Executive Management/Manajemen Eksekutif |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Haqi ar rachma nur |
| Date Deposited: | 02 Apr 2026 04:07 |
| Last Modified: | 02 Apr 2026 04:07 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/101452 |
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