Pengaruh Pertumbuhan Penjualan, Kepemilikan Institusional, Kepemilikan Manajerial, dan Komisaris Independen Terhadap Tax Avoidance Pada Perusahaan Kosmetik dan Industri Rumah Tangga yang Terdaftar di Bursa Efek Indonesia

Authors

  • Alfitiara Fitriana Shiddiq Fakultas Ekonomi dan Bisnis, Universitas Bhayangkara Jakarta Raya
  • Idel Eprianto Fakultas Ekonomi dan Bisnis, Universitas Bhayangkara Jakarta Raya
  • Amor Marundha Fakultas Ekonomi dan Bisnis, Universitas Bhayangkara Jakarta Raya

Keywords:

Sales growth, Institutional Ownership, Managerial Ownership, Independent Commissioner, Tax Avoidance

Abstract

This study examines  an effect of Sales Growth, Institutional Ownership, Managerial Ownership, and Independent Commissioners toward  Tax Avoidance. The population in this study are cosmetics and home industry companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Sampling in this study was carried out by purposive sampling method with predetermined criteria, with 35 data samples obtained from the population. The type of data used is secondary data obtained from annual financial reports for the 2016-2020 period. Hypothesis testing uses the Multiple Linear Regression analysis method using the SPSS version 21 application. The results show that Sales Growth do not affect on Tax Avoidance, and Institutional Ownership affects Tax Avoidance. Managerial Ownership influences Tax Avoidance. Independent Commissioners do not affect Tax Avoidance. Variable Sales growth, institutional Ownership, managerial Ownership, and independent commissioners simultaneously affect 32.4% of tax avoidance.

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Author Biography

Alfitiara Fitriana Shiddiq, Fakultas Ekonomi dan Bisnis, Universitas Bhayangkara Jakarta Raya

Author Contributions: Alfitiara Fitriana Shiddiq, performed conceptualization, data curation, validation, and prepared the writing—original draft. Idel Eprianto and Amor Marundha supervised the work and conducted writing—review and editing. All authors have read and agreed to the published version of the manuscript.

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Published

2023-02-21

How to Cite

Alfitiara Fitriana Shiddiq, Idel Eprianto, & Amor Marundha. (2023). Pengaruh Pertumbuhan Penjualan, Kepemilikan Institusional, Kepemilikan Manajerial, dan Komisaris Independen Terhadap Tax Avoidance Pada Perusahaan Kosmetik dan Industri Rumah Tangga yang Terdaftar di Bursa Efek Indonesia. Mulia Pratama Jurnal Ekonomi Dan Bisnis , 1(1), 15 - 30. Retrieved from https://ejournal.stiemp.ac.id/mp/article/view/183