Pengaruh Konservatisme Akuntansi, Corporate Governance Dan Sales Growth Terhadap Tax Avoidance

This study aims to determine the effect of accounting conservatism, corporate governance and sales growth on tax avoidance in food and beverage companies listed on the IDX. Tax Avoidance is an effort to reduce, or even eliminate the tax burden that must be paid by a company, in a manner permitted by existing laws and regulations. The subjects of this study were Food and Beverage Companies listed on the Indonesia Stock Exchange in 2020-2023. This study has 95 populations and uses a purposive sampling method as a way to select samples, so that 19 companies that meet the research criteria are obtained. The data analysis method used is multiple linear analysis using the SPSS version 25 program. Where this multiple linear analysis test uses the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, coefficient of determination test (R2), F test, and t test. The data used in this study are secondary data from the company's annual financial statements. The results of this study are that accounting conservatism has a positive effect on tax avoidance. Meanwhile, Corporate Governance and Sales Growth have a negative effect on Tax Avoidance.

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Publication Details

Journal
Wawasan Jurnal Ilmu Manajemen Ekonomi dan Kewirausahaan
Published
2024-09-12
DOI
https://doi.org/10.58192/wawasan.v2i4.2516
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
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article

Pengaruh Konservatisme Akuntansi, Corporate Governance Dan Sales Growth Terhadap Tax Avoidance

Sugeng Sugeng, Puji Astuti, Widya Eko Prasasti
Wawasan Jurnal Ilmu Manajemen Ekonomi dan Kewirausahaan
Corporate Taxation and Avoidance
article

Pengaruh Konservatisme Akuntansi, Corporate Governance Dan Sales Growth Terhadap Tax Avoidance

Sugeng Sugeng, Puji Astuti, Widya Eko Prasasti
article en

Abstract

This study aims to determine the effect of accounting conservatism, corporate governance and sales growth on tax avoidance in food and beverage companies listed on the IDX. Tax Avoidance is an effort to reduce, or even eliminate the tax burden that must be paid by a company, in a manner permitted by existing laws and regulations. The subjects of this study were Food and Beverage Companies listed on the Indonesia Stock Exchange in 2020-2023. This study has 95 populations and uses a purposive sampling method as a way to select samples, so that 19 companies that meet the research criteria are obtained. The data analysis method used is multiple linear analysis using the SPSS version 25 program. Where this multiple linear analysis test uses the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, coefficient of determination test (R2), F test, and t test. The data used in this study are secondary data from the company's annual financial statements. The results of this study are that accounting conservatism has a positive effect on tax avoidance. Meanwhile, Corporate Governance and Sales Growth have a negative effect on Tax Avoidance.

Wawasan Jurnal Ilmu Manajemen Ekonomi dan KewirausahaanVol. 2(4)
Universitas Nusantara PGRI Kediri
Openalex Percentile: Top 65%
Corporate Taxation and Avoidance
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