ANALISIS GCG KOMPENSASI RUGI FISKAL PERTUMBUHAN PENJUALAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK PERUSAHAAN MANUFAKTUR DI BEI

Abstract

The level of tax revenue is very important as an indicator of the independence of a nation's
development. Tax is one of the primary assets of state revenue from within the country to
fund the State Revenue and Expenditure Budget. Tax revenue is often not achieved due to
tax avoidance practices. The phenomenon of tax avoidance in Indonesiamay be seen from
the ratio of country taxes. This study ambitions to decide the impact of GCG, Fiscal Loss
Compensation, Sales Growth, Capital Intensity on Tax Avoidance of Manufacturing
Companies on the IDX. The population used consisted of 59 companies with purposive
sampling technique, the sample consisted of 40 data from 8 companies. The data is taken
using secondary data taken from the official website www.idx.co.id and processed using
the SPSS version 25 application. Based totally on those outcomes, it is stated that the
independent board of commissioners has no partial effect on tax avoidance, institutional
ownership has a partial effect on tax avoidance , fiscal loss compensation has no partial
effect on tax avoidance, sales growth does not partially affect tax avoidance, capital
intensity does not partially affect tax avoidance of manufacturing companies listed on the
Indonesia Stock Exchange.