Effect Of Corporate Governance, Leverage, and Institutional Ownership on Tax Avoidance in Mining Industries in Covid-19 Era

KEMBAREN, EDELWISH DEBBY BR S. (2022) Effect Of Corporate Governance, Leverage, and Institutional Ownership on Tax Avoidance in Mining Industries in Covid-19 Era. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Penelitian ini bertujuan untuk menguji dan menemukan pengaruh tata kelola perusahaan, leverage, dan kepemilikan institusional dalam menghindari pajak di era Covid-19. Penelitian inimenggunakan data sekunder dari laporan keuangan dan tahunan industri pertambangan yang terdaftar di Bursa efek Indonesia 2020. Populasi penelitian ini adalah perusahaan tambang yang terdaftar di BEI 2020, sebanyak 47 perusahaan. Purposive sampling digunakan dalam penelitianini. Penelitian ini menggunakan multiple regression analysis untuk menganalisis data dengan bantuan program SPSS edisi 21. Hasil penelitian ini menunjukkan bahwa variabel tata kelola perusahaan, leverage, dan kepemilikan institusional tidak memiliki pengaruh yang signifikan terhadap penghindaran pajak. Hasil penelitian ini diharapkan dapat menjadi pertimbangan tambahan bagi manajemen dalam melakukan penghindaran pajak yang benar dan efisien tanpa melanggar hukum perpajakan yang berlaku dan dapat memberikan informasi tambahan bagi pengguna laporan keuangan dalam pengambilan keputusan investasi. / This study aimed at testing and find the influence of corporate governance, leverage, and institutional ownership on tax avoidance in the Covid-19 era. This study used secondary data from the financial and annual report of mining industries registered in Indonesia stock exchange 2020. The population of this study is mining companies listed on the BEI 2020, as many as 47 companies. Purposive sampling was used in this study. This study uses multiple regression analysis to analyze data with the help of the SPSS 21 edition program. The results of this study indicate that the variables of corporate governance, leverage, and institutional ownership do nothave a significant influence on tax avoidance. The results of this study are expected to be an additional consideration for the management in conducting tax avoidance is correct and efficient without violating applicable tax law and can provide additional information for users of financial statements in investment decision making.

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