THE EFFECT OF GOOD CORPORATE GOVERNANCE, SALES GROWTH, AND CAPITAL INTENSITY ON TAX AVOIDANCE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) IN 2019-2021

Authors

  • Mutmaina Tutupoho Universitas Khairun, Indonesia
  • Abdul Hadi Sirat Khairun University, Indonesia
  • Fadli Ali Taslim Khairun University, Indonesia

DOI:

https://doi.org/10.22515/jmif.v3i2.7237

Keywords:

Good Corporate Governance, Sales Growth, Capital Intensity, Tax Avoidance

Abstract

This study aims to assist investors in providing an overview of the factors that can influence tax evasion by analyzing the Influence of Good Corporate Governance, Sales Growth and Capital Intensity on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for 2019-2021. Good Corporate Governance, Sales Growth and Capital Intensity are used as independent variables and Tax Avoidance as the dependent variable. This study used a purposive sampling technique with a sample of 88 manufacturing companies that met the research criteria for the 2019-2021 period from a population of 193 companies. This study used Multiple Linear Regression Analysis to test the hypothesis. The results of this study indicate that partially Good Corporate Governance, Sales Growth and Capital Intensity significantly influence Tax Avoidance, and simultaneous hypothesis testing shows that Good Corporate Governance, Sales Growth and Capital Intensity significantly influence Tax Avoidance together.

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Published

2023-12-30

Issue

Vol. 3 No. 2 (2023): Journal of Management and Islamic Finance

Section

Articles

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