FAKTOR – FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK

FAKTOR – FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK

tax avoidance, corporate governance, profitability, capital intensity

Taxes are state income whose value is very large to be used for the interests of the government and the welfare of society. Tax evasion is a legal act within the scope of taxation by exploiting regulatory loopholes and not violating tax provisions. A common phenomenon is reducing the tax burden that must be paid through various legitimate tax avoidance strategies. Researchers aim to determine the influence of corporate governance,
profitability, and capital intensity on tax avoidance in manufacturing companies listed on the IDX in the 2019-2022 time. This research is quantitative. This research uses four independent variables, namely Corporate Governance, including Institutional Ownership, Audit Committee, Profitability, and Capital Intensity. The dependent variable is Tax Avoidance. Secondary data consists of figures taken from the financial reports of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (BEI). The results of this research do not affect tax avoidance. The audit committee does not affect tax avoidance. Profitability hurts tax avoidance. Capital intensity hurts tax avoidance. Institutional ownership, audit committee, ROA, and Capital Intensity partly hurt Tax Avoidance.

Andri Waskita Aji, Dena Kartikaningrum

http://jam.stieykpn.ac.id/index.php/jam/issue/view/148

STIE YKPN Yogyakarta

April 2024

Sri Wahyuni

ISSN 2621-7880 (Online) /1978-3116 (Cetak)

PDF

Indonesian

Text

Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2024