Pengaruh Corporate Governance, Managerial Ownership, Return on Asset, serta Intensitas Modal terhadap Tax Avoidance pada Perusahaan Consumer Good yang Terdapat pada Bursa Efek Indonesia Tahun 2018-2021

Abstract

The aim of this research is to analyze the influence of Corporate Governance, Managerial Ownership, Return on Assets, and Capital Intensity on Tax Avoidance in Consumer Good Companies on the Indonesian Stock Exchange in 2018-2021. The analysis used is multiple linear analysis. The sample in this research consisted of 44 consumer good companies from 57 companies selected for the 2018-2021 research year. The type of data in this research is secondary data. The sample selection method in this research is a simple random sampling method and data processing using SPSS software. The results of this research are that managerial ownership, return on assets, and capital intensity partially have a positive and significant effect on tax avoidance in consumer good companies listed on the Indonesian stock exchange, while corporate governance partially has no effect on tax avoidance in consumer good companies listed listed on the Indonesian stock exchange.