Pengaruh Capital Intensity, Kepemilikan Institusional, Proporsi Komisaris Independen, Sales Growth dan Profitabilitas Terhadap Tax Avoidance pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021

Abstract

This research aims to determine the effect of capital intensity, institutional ownership, proportion of independent commissioners, sales growth and profitability on tax avoidance in property and real estate companies on Indonesia Stock Exchange for the year 2017-2021. This research is a causal associative research in which the population consists of 44 property and real estate companies listed on Indonesia Stock Exchange. The sampling method used was the total sampling method in order to obtain a final sample of 220 (44x5) research observation samples. This research also used panel data regression analysis as the data analysis technique. The results of this study indicate that the capital intensity variable has a negative but not significant effect on the tax avoidance variable, the institutional ownership variable has a positive but not significant effect on the tax avoidance variable, the proportion of independent commissioners variable has a negative but not significant effect on the tax avoidance variable, the sales growth variable has a positive and significant effect on the tax avoidance variable and the profitability variable has a positive and significant influence on the tax avoidance variable.