Yiyecek ve İçecek Firmalarının Vergiden Kaçınmasında Kârlılık ve İyi Kurumsal Yönetişimin Etkisi

Abstract

Vergiden kaçınma, şirketler tarafından şirket düzenlemelerindeki boşluklar yoluyla şirketin vergi yükünü en aza indirmek amacıyla gerçekleştirilmektedir. Bu çalışma, kârlılık ve etkin kurumsal yönetimin vergiden kaçınma taktiklerinin benimsenmesi üzerindeki etkisini incelemeyi amaçlamaktadır. Etkin kurumsal yönetimin ölçümü kurumsal sahiplik, denetim komitesi, bağımsız komiser ve denetim kalitesi gibi faktörlerle temsil edilebilir. Çalışmanın evrenini Endonezya Menkul Kıymetler Borsası'nda (IDX) halka açık olan gıda ve içecek şirketleri oluşturmaktadır. Bu çalışmada kullanılan örneklem sayısı, amaçlı örnekleme yöntemine dayalı olarak 84'tür. Araştırmada IBM SPSS versiyon 26.0 kullanılarak Çoklu Doğrusal Regresyon analizi olarak bilinen nicel bir analitik yöntem kullanılmıştır. Bu çalışmanın bulgularına göre, vergiden kaçınma uygulamaları kârlılık, kurumsal sahiplik, denetim komitesi ve bağımsız komiserler tarafından önemli ölçüde etkilenmektedir.

Keywords

• Vergiden Kaçınma
• Kârlılık
• İyi Kurumsal Yönetim.

The Impact of Profitability and Good Corporate Governance on Tax Avoidance of Food and Beverage Companies

Abstract

Tax avoidance is carried out by companies in terms of minimizing the company's tax burden through loopholes in company regulations. This study aims to examine the influence of profitability and effective corporate governance on the adoption of tax avoidance tactics. The measurement of effective corporate governance may be represented by factors such as institutional ownership, audit committee, independent commissioner, and audit quality. The study’s population comprises of food and beverage companies that were publicly traded on the Indonesia Stock Exchange (IDX). The number of samples used in this study was 84 samples based on a purposive sampling method. The research used a quantitative analytic method known as Multiple Linear Regression analytic, utilizing IBM SPSS version 26.0. Tax avoidance practices are significantly impacted by profitability, institutional ownership, audit committee, and independent commissioners, according to the findings of this study.

Keywords

• Tax avoidance
• Profitability
• Good Corporate Governance.

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