Pengaruh Komisaris Independensi dan Pertumbuhan Penjualan terhadap Penghindaran Pajak
DOI:
https://doi.org/10.32493/jiaup.v11i2.35461Keywords:
Tax Avoidance, Independent Commissioner, Sales GrowthAbstract
Abstract
This research aims to analyze the influence of commissioner independence and sales growth on tax avoidance. The population in this research is automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2016-2021 period. This study was inspired by the many companies in this sector that practice legal tax avoidance but have the potential to reduce state income. The two independent variables tested are Independent Commissioner and Sales Growth. Sampling was carried out using the purposive sampling method. The data testing technique is to use multiple linear regression analysis. It is hoped that the results of this research will provide an overview of how independent commissioners influence tax avoidance and how sales growth does not influence tax avoidance.
Abstrak
Penelitian ini bertujuan untuk menganalisis pengaruh independensi komisaris dan pertumbuhan penjualan terhadap penghindaran pajak. Populasi dalam penelitian ini adalah perusahaan manufaktur subsektor otomotif yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2021. Penelitian ini dilatarbelakangi oleh banyaknya perusahaan di sektor ini yang melakukan praktik penghindaran pajak secara legal namun berpotensi mengurangi pendapatan negara. Dua variabel independen yang diuji adalah Komisaris Independen dan Pertumbuhan Penjualan. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Teknik pengujian data adalah dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini diharapkan dapat memberikan gambaran bagaimana komisaris independen mempengaruhi penghindaran pajak dan bagaimana pertumbuhan penjualan tidak mempengaruhi penghindaran pajak.
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