Analisis Pengaruh Profitabilitas, Corporate Governance, Leverage, Koneksi Politik dan Kompensasi Kerugian Fiskal terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2019)

Abstract

This study aims to determine the effect of Profitability, Corporate Governance, Leverage, Political Connections, and Fiscal Loss Compensation on Tax Avoidance in manufacturing sector companies listed on the Indonesia Stock Exchange. The sample in this study was 28 manufacturing company sectors in the 2019-2019 observation period. The sampling technique used in this study was the purposive sampling method. Data collection techniques using sales techniques with secondary data. The data used in this research is secondary data obtained from the official website of the Indonesia Stock Exchange. The data obtained and collected were then processed using the SPSS version 16 application. The results showed that the variables of corporate governance and fiscal losses had a partially significant effect on tax evasion. Furthermore, the results of the study show that the variables return on assets, debt-to-equity ratio, and political connections have no significant effect on text avoidance partially. In the simultaneous test, it is obtained that the variables of asset return, corporate governance, debt-to-equity ratio, political connections, and fiscal losses have a significant effect simultaneously on tax avoidance.