Pengaruh Struktur Modal, Profitabilitas, dan Good Corporate Governance terhadap Tax Avoidance
DOI:
https://doi.org/10.37481/jmeb.v6i3.2309Keywords:
Tax Avoidance, Capital Structure, Profitability, Corporate Governance, Effective Tax RateAbstract
Tax avoidance remains an important issue because previous studies have reported inconsistent findings regarding the factors associated with corporate tax avoidance. This study examines the relationship of capital structure, profitability, and good corporate governance with tax avoidance in Consumer Non-Cyclicals companies in the Agricultural Products subsector listed on the Indonesia Stock Exchange during 2020–2024. A quantitative associative approach was employed using secondary data obtained from annual financial and corporate reports. The sample was selected through purposive sampling based on predetermined criteria, and the data were analyzed using panel data regression with EViews 14. The Random Effect Model was selected as the estimation model. Tax avoidance was measured using the Effective Tax Rate (ETR), while capital structure, profitability, independent commissioners, institutional ownership, and audit committee were measured using DER, ROA, the proportion of independent commissioners, institutional share ownership, and the number of audit committee members, respectively. The findings show that capital structure and profitability have significant relationships with tax avoidance. In contrast, independent commissioners, institutional ownership, and audit committee do not have significant individual relationships with tax avoidance. Collectively, the five explanatory variables significantly relate to tax avoidance.
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