Pengaruh Kepemilikan Institusional, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Tax Avoidance
DOI:
https://doi.org/10.32493/ekop.v2i6.52611Abstract
Taxes are a significant source of revenue for a country, but for individualsand
companies, they are a burden because they reduce their income, especially since
they receive no direct compensation for paying them. This is why individuals and
companies seek to avoid taxes. What influences tax avoidance in a company?What
influences tax avoidance in a company. This study aims to examine and determine
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 tax avoidance (ETR).
This study uses companies in the Consumer Non-Cyclical sector, 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 or in 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.
Keywords: Institutional Ownership, Sales Growth, Company Size, Tax Avoidance
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