Profitabilitas dan Corporate Governance pada Tax Avoidance
DOI:
https://doi.org/10.35137/jabk.v10i3.141Keywords:
Profitability, Corporate Governance, Tax AvoidanceAbstract
The Effect of Profitability and Corporate Governance on Tax Avoidance in Manufacturing Companies in the Basic Industry and Chemical Sectors Registered on the Bei for the 2019-2021 Period. This research was conducted to determine the partial effect of Profitability and Corporate Governance on Tax Avoidance in Manufacturing Companies in the Basic Industry and Chemical Sector Registered on the Bei for the 2019-2021 Period. This research was conducted at manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The data analysis technique used is a quantitative research method with a descriptive approach. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX). The method of determining the sample of this study using purposive sampling. The total population in this study were 75 companies. There are 18 companies that meet the criteria to be sampled in this study. This study was tested by multiple linear regression analysis using the SPSS version 25 program. Based on the partial results of the study, it shows that Profitability and Managerial Ownership have a significant effect on Tax Avoidance. Meanwhile, the audit committee, independent board of commissioners and institutional ownership have no significant effect on tax avoidance
Downloads
Downloads
Published
Issue
Section
License
Copyright (c) 2023 Rizka Rachmah Putri, Diana Gustinya
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors retain the copyright of the work published in this journal and grant first publication rights to the journal. Authors may make separate, additional contractual arrangements for non-exclusive distribution of the journal-published version of the work (e.g., posting it to an institutional repository or publishing it in a book) with acknowledgment of its initial publication in this journal. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their websites) before and during the submission process, as it can result in productive exchanges, as well as earlier and greater citation of the published work.
Use of published articles will be governed by the Creative Commons Attribution license as currently displayed at Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0).
