PENGARUH STRATEGI BISNIS, KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, DAN UMUR PERUSAHAAN TERHADAP TAX AVOIDANCE
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Abstract
This study aims to examine and analyze the influence of business strategy, institutional ownership, independent directors, and company age on tax avoidance. The analysis was conducted using annual reports of companies listed in the food and beverage sub-sector on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample used in this study consisted of 9 food and beverage companies, selected through purposive sampling based on predetermined criteria. The data used are secondary data in the form of annual reports from public companies published on the IDX website and the company's official website. This study uses four independent variables: business strategy, institutional ownership, independent directors, and company age, with tax avoidance as the dependent variable. The analysis technique used is panel data regression, which was carried out with the help of E-Views 12 software. The results of this study indicate that business strategy, institutional ownership, independent commissioners, and company age have a simultaneous influence on tax avoidance. However, business strategy, institutional ownership, and independent commissioners do not have a partial influence on tax avoidance, while company age has a partial influence on tax avoidance.
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