Pengaruh Kepemilikan Institusional, Pertumbuhan Penjualan dan Ukuran Perusahaan Terhadap Tax Avoidance
DOI:
https://doi.org/10.32493/ekop.v6i2.52611Keywords:
Institutional Ownership, Sales Growth, Company Size, Tax AvoidanceAbstract
Taxes are a significant source of revenue for a country, but for individualsandcompanies, they are a burden because they reduce their income, especially since they receive no direct compensation for paying them. This is why individuals and companiesseektoavoidtaxes. Whatinfluencestaxavoidanceinacompany?What influences tax avoidancein acompany. This study aims to examine anddetermine the effect of institutional ownership, sales growth, and company size on tax avoidance. The independent variables in this study are company size, sales growth, and institutional ownership, while the dependent variable is taxavoidance (ETR). This study uses companies in the Consumer Non-Cyclicalsector, food and beverage sub-sector, listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The method used in this study ispurposive sampling, a sampling technique with certain considerations. The type of research used is quantitative, associative, namely research conducted to determine the relationship between two or more variables regarding the condition of the company using quantitative and qualitative data measured in a numeric scale orin the form of numbers. 11 companies were selected to be used as research samples with 5 years of observation, so that the total sample in this study was 55 samples. The data analysis technique used in this study is panel data regression analysis using eviews 12 software. Based on the results of the study, it shows that simultaneously Institutional Ownership, Sales Growth and Company Size have an effect on Tax Avoidance, partially Institutional Ownership has no effect on Tax Avoidance, Sales Growth has no effect on Tax Avoidance, and Company Size has an effect on Tax Avoidance.
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