PENGARUH UKURAN PERUSAHAAN, KINERJA LAPORAN KEUANGAN, DAN TATA KELOLA PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019-2021

Abstract

This research aims to determine the influence of company size, financial report performance and corporate governance on tax avoidance in manufacturing sector companies listed on the IDX during 2019-2021. The type of research carried out in this research uses a quantitative approach. The research object in this research is financial reports used to measure tax avoidance, company size and corporate governance. The company used by the author as a benchmark is a manufacturing company listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. The data analysis techniques used were descriptive statistics and classical assumption tests, Multiple Linear Regression Analysis Tests and Goodness of Fit Model Testing. The results of this research show that company size negatively influences tax avoidance, financial report performance negatively influences tax avoidance, corporate governance negatively influences tax avoidance.