Pengaruh Good Corporate Governance, Green Accounting, dan Capital Intensity terhadap Tax Avoidance pada Perusahaan Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024
DOI:
https://doi.org/10.37481/jmh.v6i3.2264Keywords:
Tax Avoidance, Corporate Governance, Green Accounting, Capital Intensity, Effective Tax RateAbstract
Tax avoidance remains an important issue because companies may seek to minimize their tax burden while remaining within applicable tax regulations. This study aims to examine the effects of Good Corporate Governance, Green Accounting, and Capital Intensity on Tax Avoidance in primary consumer goods companies listed on the Indonesia Stock Exchange during 2020–2024. This study employs a quantitative approach with a causal associative design. The population consists of 125 companies, from which 38 companies were selected using purposive sampling, resulting in 190 firm-year observations. Secondary data were obtained from annual financial reports and PROPER ratings. Tax avoidance is proxied by the Effective Tax Rate (ETR), Good Corporate Governance is measured using the number of board directors and audit committee members, Green Accounting is proxied by the PROPER rating, and Capital Intensity is measured by the ratio of fixed assets to total assets. Panel data regression is employed to analyze the data. The results indicate that Good Corporate Governance and Capital Intensity have no significant effect on ETR, while Green Accounting has a positive and significant effect on ETR. This finding indicates that companies with better PROPER ratings tend to have higher ETRs and, consequently, lower indications of tax avoidance. Simultaneously, the three independent variables significantly affect ETR, although the model explains only 4.2% of its variation.
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