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All Journal Journal of Financial and Tax PESHUM
Ratih Juwita
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Humanities Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Good Corporate Governance, Corporate Risk, dan Capital Intensity Terhadap Tax Avoidance Perusahaan Sub-Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Ratih Juwita; Antoni Antoni
Journal of Financial and Tax Vol 3 No 2 (2023): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v3i2.404

Abstract

Tax avoidance is a method of reducing tax legally with the aim of minimizing the tax burden by taking advantage of loopholes in the tax provisions of a country to maximize the amount of profit after tax, because in this case the tax is an element of profit reduction. This research aims to analyze the effect of Good Corporate Governance, corporate risk, and capital intensity on tax avoidance either partially or simultaneously. The population in this research is the banking sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period, totaling 43 companies. The method of determining the sample using the purposive sampling method with several predetermined criteria, there are 10 companies with observations for 4 years, so the sample in this research is 40 data. The analytical method used in this research is multiple linear regression analysis. The results show that partially Good Corporate Governance and capital intensity have no effect on tax avoidance, while corporate risk has an negative effect on tax avoidance. Simultaneously Good Corporate Governance, corporate risk, and capital intensity affect tax avoidance
Pengaruh Net Profit Margin, Total Asset Turnover, Return On Asset, Return On EquityTerhadap Pertumbuhan Laba Pada Perusahaan Subsektor Jasa Kontruksi Dan Bangunan Yang Terdaftar Di Bursa Efek Indonesia Antoni, Antoni; Stanty Aufia Rachmat; Ratih Juwita; Andika Arbi Rayhansyah; Budi Santosa
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 1: Desember 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i1.12955

Abstract

Pertumbuhan laba merupakan mencerminkan keberhasilan perusahaan dalam meningkatkan nilai ekonomi serta menjaga keberlanjutan kinerja keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh Net Profit Margin (NPM), Total Asset Turnover (TATO), Return on Assets (ROA), dan Return on Equity (ROE) terhadap pertumbuhan laba pada perusahaan subsektor jasa konstruksi dan bangunan yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan yang diperoleh dari Bursa Efek Indonesia. Analisis dilakukan melalui regresi data panel menggunakan perangkat lunak EViews 12, dengan pengujian hipotesis melalui uji t, uji F, serta pengukuran koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa NPM tidak berpengaruh signifikan terhadap pertumbuhan laba, sedangkan TATO, ROA, dan ROE terbukti berpengaruh signifikan. Secara simultan, keempat variabel independen berpengaruh signifikan dengan daya jelaskan yang cukup kuat, sehingga efisiensi pemanfaatan aset dan modal dapat disimpulkan sebagai faktor utama yang mendorong pertumbuhan laba pada subsektor jasa konstruksi dan bangunan di Indonesia
Co-Authors Andika Arbi Rayhansyah Antoni Antoni Antoni Antoni Budi Santosa Stanty Aufia Rachmat