Tax Avoidance Dipengaruhi Oleh Konservatisme Akuntansi

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DOI:

https://doi.org/10.35143/jakb.v15i2.5577

Abstract

AbstrakPenelitian ini bertujuan untuk menguji pengaruh konservatisme akuntansi, sales growth, gender diversity dan karakteristik eksekutif dewan pada tax avoidance. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2016-2019. Sampel penelitian dipilih dengan menggunakan metode purposive sampling. Sampel yang terpilih dalam penelitian ini adalah sebanyak 15 perusahaan dan dipilih berdasarkan kriteria yang sudah ditentukan. Metode analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan konservatisme akuntansi secara simultan berpengaruh negatif terhadap tax avoidance. Sedangkan sales growth, gender diversity, dan karakteristik eksekutif dewan tidak berpengaruh terhadap tax avoidance.Kata Kunci: Konservatisme Akuntansi, Sales Growth, Gender Diversity, Karakteristik Eksekutif Dewan, Tax Avoidance AbstractThis study aims to examine the effect of accounting conservatism, sales growth, gender diversity and executive characteristic on tax avoidance.This population of this study is Mining Company listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. The research sample was selected using the purposive sampling method. The sample selected in this study was 15 companies and selected based on predetermined criteria. The data analysis method used is multiple linear regression. The result of the study show that accounting conservatism has negative effect on tax avoidance partially. Meanwhile, sales growth, gender diversity and executive characteristic have no effect on tax avoidance.Key words: conservatism, sales growth, gender diversity and executive characteristic on tax avoidance

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Published

2023-03-17

Issue

Vol. 15 No. 2 (2022): Jurnal Akuntansi Keuangan dan Bisnis

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Artikel

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Copyright (c) 2023 Salwa Nazfa Syahrida, Restu Agusti

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