The Effect of Corporate Governance and Capital Intensity on Tax Avoidance

Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Pub Date : 2022-11-30 DOI:10.55927/jambak.v1i2.928

Endi Rohendi, Ita Darsita

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Abstract

This study aims to determine the effect of Corporate Governance and Capital Intensity on Tax Avoidance. This type of research is quantitative using secondary data. The data used in this study are financial reports and annual reports. The population in this study is a manufacturing company in the Consumer Cyclicals sub-sector which is listed on the Indonesia Stock Exchange (IDX) in (2016-2020). The sampling technique used purposive sampling so that the selected sample was 13 companies. The data used is the annual report obtained from the official website of the Indonesia Stock Exchange. The analysis technique uses data collection with the help of the eviews 10 program. This study uses descriptive statistical data analysis. The results of this study indicate that Corporate Governance and Capital Intensity simultaneously have a significant effect on Tax Avoidance. The results of corporate governance that are proxied to managerial ownership have no significant effect on tax avoidance, corporate governance that is proxied to institutional ownership has a significant effect on tax avoidance, corporate governance that is proxied to independent commissioners has no significant effect on tax avoidence and capital intensity has a significant effect on Tax Avoidance

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公司治理和资本密集度对避税的影响

本研究旨在确定公司治理和资本密集度对避税的影响。这种类型的研究是定量使用二手数据。本研究使用的数据是财务报告和年度报告。本研究中的人口是2016-2020年在印度尼西亚证券交易所(IDX)上市的消费周期子行业的一家制造公司。抽样方法采用有目的抽样，选取13家公司为样本。数据来源于印尼证券交易所官网的年度报告。分析技术在eviews 10程序的帮助下使用数据收集。本研究采用描述性统计数据分析。研究结果表明，公司治理和资本密集度同时对避税产生显著影响。管理层持股代理的公司治理结果对避税没有显著影响，机构持股代理的公司治理结果对避税有显著影响，独立专员代理的公司治理结果对避税没有显著影响，资本密集度对避税有显著影响

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Jurnal Manajemen Bisnis, Akuntansi dan Keuangan

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