The effect of good corporate governance on tax avoidance

Amelia Ivon Oktavia, Siti Nurlaela, Purnama Siddi

Abstract


This study aims to determine the effect of corporate governance on tax avoidance of property companies listed in the Indonesia Stock Exchange. This research is a quantitative descriptive study. The population in this study was obtained from the Indonesia Stock Exchange website www.idx .go.id, amounting to 48 1jsted companies, the type of data used in this study is secondaryidata.  The data  collection technique  used in  this research  is  documentation1j.  Data analysis in this studyiincludes multiple lineariregression analysist, t test, and the coefficient of determination1j.  The results showed  that:  The variable  of institutional ownership,  the number  of commissioners and the percentage of independent commissioners did not have a sign1jicant effect on tax avoidance, with a negative coefficient, and the variable number of audit committees had no significant effect on tax avoidance, with a positive coefficient.


Keywords


Corporate governance; tax avoidance

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References


Pohant, C.A. 2013. Manajemen Perpajaakan. 1Jakarta: PT Gramedia Pustaka Utama

Raharjo, A.S. dan Dal1jono. 2014. Pengaruh Dewan Komisaris, Direksi, Komisaris Independen, Struktur Kepemi1jkan dan Indeks Corporate Governance Terhadap Asimetri Informasi. Diponegoro 1Journal of Accounting. Vol.3, No. 3, Hal. 1-13

Sartori, N. 2010. Effect of Strategic Tax Behaviors on Corporate Governance. www.ssrn.com. diakses 6 1Januari 2021




DOI: http://dx.doi.org/10.29264/jinv.v17i3.9724

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