The Effect of Financial Distress, Good Corporate Governance, and Institutional Ownership on Tax Avoidance (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange for the 2016-2019 Period)
This study aims to provide empirical evidence about the effect of financial distress, good corporate governance and institutional ownership on tax avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2016-2019 period. This research...
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| Format: | Article |
| Language: | English |
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Muhammadiyah University Press
2021-09-01
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| Series: | Riset Akuntansi dan Keuangan Indonesia |
| Subjects: | |
| Online Access: | https://journals2.ums.ac.id/index.php/reaksi/article/view/9659 |
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| author | F Fauzan Pingkhan Mutia Dewi Arsanti Ilham Nuryana Fatchan |
| author_facet | F Fauzan Pingkhan Mutia Dewi Arsanti Ilham Nuryana Fatchan |
| author_sort | F Fauzan |
| collection | DOAJ |
| description | This study aims to provide empirical evidence about the effect of financial distress, good corporate governance and institutional ownership on tax avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2016-2019 period. This research was designed using quantitative research. The data used in this study were obtained from the website www.idx. co.id and the company’s financial statements. The sampling technique used purposive sampling and obtained a sample of 60 data samples during the 4-year observation period. After the data experienced outliers as much as 10 data so that the total sample studied decreased to 50 data. The collected sample data were analyzed using the SPSS version 25 program using the classical assumption test, then hypothesis testing was carried out using the multiple linear regression analysis method, and statistical test analysis. The results of these tests indicated that research with managerial ownership variables, board of director size and institutional ownership had a significant effect on tax avoidance. Meanwhile, the financial distress variable, the size of the independent board of commissioners and the audit committee had no significant effect on tax avoidance. |
| format | Article |
| id | doaj-art-65506c19e8094400a4ea58ddedbe2463 |
| institution | Kabale University |
| issn | 2541-6111 |
| language | English |
| publishDate | 2021-09-01 |
| publisher | Muhammadiyah University Press |
| record_format | Article |
| series | Riset Akuntansi dan Keuangan Indonesia |
| spelling | doaj-art-65506c19e8094400a4ea58ddedbe24632025-08-20T03:33:36ZengMuhammadiyah University PressRiset Akuntansi dan Keuangan Indonesia2541-61112021-09-0115416510.23917/reaksi.v6i2.161269722The Effect of Financial Distress, Good Corporate Governance, and Institutional Ownership on Tax Avoidance (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange for the 2016-2019 Period)F Fauzan0Pingkhan Mutia Dewi Arsanti1Ilham Nuryana Fatchan2Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah SurakartaAccounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah SurakartaAccounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah SurakartaThis study aims to provide empirical evidence about the effect of financial distress, good corporate governance and institutional ownership on tax avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2016-2019 period. This research was designed using quantitative research. The data used in this study were obtained from the website www.idx. co.id and the company’s financial statements. The sampling technique used purposive sampling and obtained a sample of 60 data samples during the 4-year observation period. After the data experienced outliers as much as 10 data so that the total sample studied decreased to 50 data. The collected sample data were analyzed using the SPSS version 25 program using the classical assumption test, then hypothesis testing was carried out using the multiple linear regression analysis method, and statistical test analysis. The results of these tests indicated that research with managerial ownership variables, board of director size and institutional ownership had a significant effect on tax avoidance. Meanwhile, the financial distress variable, the size of the independent board of commissioners and the audit committee had no significant effect on tax avoidance.https://journals2.ums.ac.id/index.php/reaksi/article/view/9659financial distressmanagerial ownershipsize of the board of directorssize of the independent board of commissionersaudit committeeinstitutional ownershiptax avoidance |
| spellingShingle | F Fauzan Pingkhan Mutia Dewi Arsanti Ilham Nuryana Fatchan The Effect of Financial Distress, Good Corporate Governance, and Institutional Ownership on Tax Avoidance (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange for the 2016-2019 Period) Riset Akuntansi dan Keuangan Indonesia financial distress managerial ownership size of the board of directors size of the independent board of commissioners audit committee institutional ownership tax avoidance |
| title | The Effect of Financial Distress, Good Corporate Governance, and Institutional Ownership on Tax Avoidance (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange for the 2016-2019 Period) |
| title_full | The Effect of Financial Distress, Good Corporate Governance, and Institutional Ownership on Tax Avoidance (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange for the 2016-2019 Period) |
| title_fullStr | The Effect of Financial Distress, Good Corporate Governance, and Institutional Ownership on Tax Avoidance (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange for the 2016-2019 Period) |
| title_full_unstemmed | The Effect of Financial Distress, Good Corporate Governance, and Institutional Ownership on Tax Avoidance (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange for the 2016-2019 Period) |
| title_short | The Effect of Financial Distress, Good Corporate Governance, and Institutional Ownership on Tax Avoidance (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange for the 2016-2019 Period) |
| title_sort | effect of financial distress good corporate governance and institutional ownership on tax avoidance empirical study of manufacturing companies in the consumer goods industry sector listed on the indonesia stock exchange for the 2016 2019 period |
| topic | financial distress managerial ownership size of the board of directors size of the independent board of commissioners audit committee institutional ownership tax avoidance |
| url | https://journals2.ums.ac.id/index.php/reaksi/article/view/9659 |
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