PENGARUH SALES GROWTH, KONEKSI POLITIK, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018)

Abstract

This study aims to analyze the effect of sales growth, political connections, and institusional ownership on tax avoidance. The dependent variable is tax avoidance in this study were measured using Book Tax Difference (BTD). The population in this study was a manufacturing companies listed on the Indonesia Stock Exchange period 2016-2018. The total samples in this study were 44 companies determined by the purposive sampling method. This study uses documentation data collection methods obtained from data tracking through electronic media such as annual report data and company financial statements that are sampled. Data processing techniques in this study use the method of multiple linear regression analysis with SPSS Version 21. The results of this study indicate that the sales growth have significant effect on tax avoidance, with pvalue of sales growth (0.000 < 0.05) and institusional ownership have significant effect on tax avoidance, with p-value of the institusional ownership (0.000 < 0.05). While political connections has no effect on tax avoidance, with a p-value of political connections (0.000 < 0.05).

Keywords: Sales Growth, Political Connections, Institusional Ownership, Tax Avoidance