PENGARUH CORPORATE GOVERNANCE, INVENTORY INTENSITY, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN FOOD AND BAVERAGE YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA TAHUN 2021-2024

ANISA, TRIA OKTAVIA (2026) PENGARUH CORPORATE GOVERNANCE, INVENTORY INTENSITY, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN FOOD AND BAVERAGE YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA TAHUN 2021-2024. Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Penelitian ini dilatarbelakangi oleh pentingnya pajak sebagai sumber penerimaan negara, namun masih adanya praktik tax avoidance pada perusahaan, termasuk perusahaan berbasis syariah. Penelitian ini bertujuan untuk menganalisis pengaruh corporate governance (komisaris independen dan komite audit), inventory intensity dan capital intensity terhadap tax avoidance pada perusaan food and baverage yang terdaftar di Indeks Saham Syariah Indonesia periode 2021-2024. Sebanyak 14 perusahaan dipilih dengan menggunakan purposive sampling, sehingga diperoleh 56 observasi selama 4 tahun. Penelitian ini menggunakan metode kuantitatif dan metode analisis yang digunakan adalah regresi berganda untuk menguji pengaruh corporate governance, inventory intensity dan capital intensity terhadap tax avoidance. Hasil penelitian menunjukan bahwa secara parsial komisaris independen dan komite audit tidak berpengaruh signifikan terhadap tax avoidance, sedangkan inventory intensity dan capital intensity berpengaruh signifikan. Kesimpulan penelitian ini menunjukan bahwa karakteristik aset perusahaan lebih berperan dalam mempengaruhi tax avoidance dibandingkan mekanisme corporate governance, sehingga diperlukan penguatan pengawasan dan regulasi untuk meminimalisir praktik tersebut. Kata Kunci : Corporate Governance, Inventory Intensity, Capital Intensity, Tax Avoidance.ABSTRACT This study is motivated by the importance of taxation as a major source of state revenue, yet the persistence of tax avoidance practices among companies, including Sharia-based firms. This research aims to analyze the effect of corporate governance (independent commissioners and audit committees), inventory intensity, and capital intensity on tax avoidance in food and beverage companies listed on the Indonesia Sharia Stock Index (ISSI) during the 2021–2024 period. A total of 14 companies were selected using purposive sampling, resulting in 56 observations over four years. This study employs a quantitative approach, and the analytical method used is multiple regression analysis to examine the effect of corporate governance, inventory intensity, and capital intensity on tax avoidance. The results indicate that partially, independent commissioners and audit committees do not have a significant effect on tax avoidance, while inventory intensity and capital intensity have a significant effect. The findings suggest that company asset characteristics play a more dominant role in influencing tax avoidance compared to corporate governance mechanisms. Therefore, strengthening supervision and regulatory frameworks is necessary to minimize such practices. Keywords : Corporate Governance, Inventory Intensity, Capital Intensity, Tax Avoidance.

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