Pengaruh Corporate Governance, Sales Growth, dan Ukuran Perusahaan terhadap Tax Avoidance
DOI:
https://doi.org/10.30640/jumma45.v5i2.8147Keywords:
Corporate Governance, Firm Size, Institutional Ownership, Sales Growth, Tax AvoidanceAbstract
This study aims to examine and analyze the effect of corporate governance, proxied by institutional ownership and independent commissioners, sales growth, and firm size on tax avoidance in manufacturing companies in the consumer non-cyclicals subsector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative approach using secondary data obtained from companies’ annual financial reports. The population consisted of 132 companies, while the research sample comprised 32 companies selected using purposive sampling based on predetermined criteria. The data were analyzed using EViews 12 to examine the effects of the independent variables on tax avoidance, both partially and simultaneously. The results indicate that corporate governance, sales growth, and firm size simultaneously have a significant effect on tax avoidance. Partially, corporate governance has a significant effect on tax avoidance, indicating that corporate governance mechanisms can influence companies’ policies in managing their tax obligations. Sales growth also has a significant effect on tax avoidance, suggesting that changes in sales growth may influence companies’ decisions regarding tax strategies. Meanwhile, firm size does not have a significant effect on tax avoidance. These findings are expected to contribute to companies, investors, and other stakeholders in understanding the factors that influence tax avoidance practices and in supporting more effective corporate governance and tax management.
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