The Effect of Financial Performance on Tax Avoidance with Good Corporate Governance as a Moderation Variable

Damayanti, I Gusti Agung Anita and Abdi, I Nyoman and Sukayasa, I Ketut (2022) The Effect of Financial Performance on Tax Avoidance with Good Corporate Governance as a Moderation Variable. Repositori Politeknik Negeri Bali.

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Abstract

Tax avoidance is one of the strategies to reduce the tax burden carried out by taxpayers in a certain way without violating tax regulations. This study aims to determine the effect of financial performance on tax avoidance as measured by Effective Tax Rate (ETR). In addition, a Good Corporate Governance (GCG) moderation test was carried out on the effect of financial statements on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. Sample determination using the purposive sampling method obtained 48 samples from 144 financial statements. This type of research is associated with a quantitative approach sourced from secondary data, namely data obtained from annual financial statements with data collection techniques using documentation through the official IDX website. The analysis method of this study uses multiple regression analysis, Moderated Regression Analysis (MRA). The results of this study show that the influence of financial statements as a proxy for profitability and leverage affects tax avoidance. In addition, Good Corporate Governance (GCG) proxied by independent commissioners can strengthen the effect of profitability of financial statements and leverage on tax avoidance. Keywords: financial performance, Good Corporate Governance (GCG), and tax avoidance

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