PENGARUH CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Uun Sunarsih · Puput Handayani

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Corporate Taxation and Avoidance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

The purpose of this study is to examine the effect of corporate governance on tax avoidance in manufacturing companies listed on the Stock Exchange in 2012-2015. The method used was purposive sampling and obtained eleven companies. Secondary data is obtained through www.idx.co.id and www.sahamok.com. The results of this study indicate that institutional ownership has no effect, meaning that the small size of institutional ownership has not been able to become an effective monitoring tool in reducing tax avoidance. Managerial ownership has influence. This means that managerial ownership has effectively monitored the company. The independent board of directors is influential. This means that the proportion of independent commissioners has a good performance, which can reduce tax avoidance. The audit committee has no effect. This is possible because it is not able to increase supervision of management due to limited authority. Influential audit quality. This means that the company audited by KAP The Big Four will be more trusted by the tax authorities because it has high work integrity. Executive compensation has no effect. This is possible because of the high compensation received by the executive has not been able to bridge the difference of interests between shareholders and managers.

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References

2012PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE 2019PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK DI INDONESIA 2014PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 2014PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK 2015Pengaruh Insentif Eksekutif, Corporate Risk dan Corporate Governance Pada Tax Avoidance 2016Good Corporate Governance in Manufacturing Companies Tax Avoidance 2011Tax avoidance and underleverage puzzle: Korean evidence

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2020Pengaruh Profitabilitas, Good Corporate Governance dan Intensitas Modal Terhadap Penghindaran Pajak pada Perusahaan Pertambangan Sektor Batu Bara di Bursa Efek Indonesia Periode 2016-2018 2022TAX AMNESTY, CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK

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