PENGARUH GOOD CORPORATE GOVERNANCE DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode 2017 – 2021)

Authors

  • Yoga Yesi Anjani Pamulang University

DOI:

https://doi.org/10.31334/jupasi.v4i1.2419

Keywords:

Good Corporate Governance, Kompensasi Rugi Fiskal, Tax Avoidance

Abstract

Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti secara empiris mengenai pengaruh good corportae governanca dan kompensasi rugi fiskal terhadap tax avoidance. Metode yang digunakan dalam penelitian ini yaitu metode kuantitatif asosiatif. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh berupa laporan tahunan perusahaan (annual report) melalui website resmi BEI dan website resmi lainnya. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor transportasi dan logistic yang terdaftar di Bursa Efek Indonesia periode 2017-2021 yang berjumlah 30 perusahaan. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Dalam penelitian ini menggunakan teknik analisis statistik deskriptif, uji regresi data panel, uji asumsi klasik, uji koefisien determinasi dan uji hipotesis dengan menggunakan olah data program Eviews versi 9. Hasil penelitian ini menunjukkan bahwa: (1) Good corporate governance berpengaruh negatif terhadap tax avoidance. (2) Kompensasi rugi fiskal berpengaruh signifikan terhadap tax avoidnace. (3) Good corporate governance dan kompensasi rugi fiskal berpengaruh secara simultan terhadap tax avoidance.

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Published

2022-09-30

Issue

Vol. 4 No. 1: September 2022

Section

Articles

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