The Effect of Good Corporate Governance, Sales Growth, Leverage, and Profitability on Tax Avoidance

Dewi, Komang Trisyani Melinia and Hardika, Nyoman Sentosa and Wijana, I Made (2022) The Effect of Good Corporate Governance, Sales Growth, Leverage, and Profitability on Tax Avoidance. Repositori Politeknik Negeri Bali.

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Abstract

Taxes become an expense that will reduce profits for companies that can trigger tax avoidance actions by management by using loopholes in tax rules. Despite this, such actions do not support the purpose of the establishment of tax legislation. This study aims to test the effect of good corporate governance, sales growth, leverage, and profitability on tax avoidance partially and simultaneously in manufacturing companies listed on the IDX in 2018-2021. The population in this study was 200 companies with sample selection using purposive sampling techniques to 29 companies in 4 years. The analysis techniques used are multiple linear regression analysis based on descriptive statistical tests, classical assumption tests, and hypothesis tests using SPSS version 26. Based on the results of the multiple linear regression analysis, partial results of independent commissioners, audit committees, and audit quality negatively affect tax avoidance, sales growth has a positive effect on tax avoidance, leverage has a positive effect on tax avoidance proxied with ETR but does not affect when tax avoidance is proxied with CETR while profitability does not affect tax avoidance. Simultaneously, independent commissioners, audit committees, and audit quality, sales growth, leverage, and profitability have a significant effect on tax avoidance.

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