PENGARUH UKURAN DEWAN DIREKSI, KEPEMILIKAN MANAJERIAL, INTENSITAS ASET TETAP, PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK

Abstract

This research aims to examine the influence of board of directors size, managerial ownership, fixed asset intensity, sales growth on tax avoidance

The information in this research was obtained from financial reports in the Property and real estate sub-sector listed on the IDX using a purposive sampling testing method. The research period taken over 4 years produced 140 data from 35 companies in the property and real estate sub-sector. The research method uses multiple linear regression analysis with secondary data types. Research shows that simultaneously the four independent variables have an influence on the dependent variable. The size of the Board of Directors and fixed asset intensity have a positive influence on tax avoidance, while managerial ownership and Sales Growth have a negative influence on tax avoidance. The research results show that the size of the board of directors and managerial ownership do not have a significant effect on tax avoidance, while fixed asset intensity and sales growth have a significant effect on tax avoidance.