Pengaruh mekanisme penerapan prinsip-prinsip good corporate governance, debt to asset ratio dan capital intensity terhadap tindakan penghindaran pajak
Keywords:
Good Corporate Governance, Debt to Asset Ratio, Capital Intensity dan Tindakan Penghindaran PajakAbstract
The purpose of this study is to be able to prove empirically the effect of tax avoidance on the variables of the implementation of Good Corporate Governance, the Debt To Asset Ratio variable and the Capital Intensity variable. The sample used in this study was obtained from the purposive sampling method from manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in the observation period from 2017 to 2019. The samples obtained after conducting several tests were 39 research samples. This study uses statistical analysis with the SPSS hypothesis testing method. The results of the study reveal that the Good Corporate Governance variable, the Debt to Asset Ratio variable and the Capital Intensity variable in manufacturing companies in the consumer goods industry sector have a significant effect on tax avoidance.
ABSTRAK
Tujuan dari penelitian ini adalah untuk dapat membuktikan secara empiris efek penghindaran pajak dari variabel penerapan Good Corporate Governance, variabel Debt To Asset Ratio dan variabel Capital Intensity. Sampel yang digunakan dalam penelitian ini diperoleh dari metode purposive sampling dari perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia dalam kurun waktu pengamatan 2017 sampai dengan 2019. Sampel yang diperoleh setelah melakukan beberapa pengujian yaitu 39 sampel penelitian. penelitian ini menggunakan analisisis dengn metode statistic uji hipotesis SPSS. Hasil penelitian mengungkapkan bahwa variable Good Corporate Governance, variable Debt to Asset Ratio dan atas variable Capital Intensity pada perusahaan manufaktur sektor industri barang konsumsi berpengaruh signifikan terhadap tindakan penghindaran pajak.
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