The Effect of Good Corporate Governance on Tax Avoidance

Maulidah Nabilah · Umaimah Umaimah

15 citations0/0 files storedIndonesian Vocational Research Journal

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

Abstract

This study aims to prove the effect of good corporate governance as proxied through independent commissioners, institutional ownership and audit committees on tax avoidance practices by manufacturing companies listed on the Bursa Efek Indonesia in 2019-2020. The independent variables used are independent commissioners which are measured by comparing the number of independent commissioners and the total number of boards of commissioners, then institutional ownership which is measured by comparing the number of shares owned by the institution with the number of shares outstanding, and the audit committee as measured by the number of audit committees. The dependent variable used is tax avoidance which is measured using the Effective Tax Rate (ETR) by comparing the income tax burden with profit before tax. The results obtained from this study are independent commissioners and institutional ownership have no significant effect on tax avoidance, while the audit committee has a significant negative effect on tax avoidance.

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References

1991The theory of planned behavior 1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1996Theory of the firm; managerial Behavior, Agency Costs, and Ownership Structure 2017Dasar Metodologi Penelitian 2006METODE PENELITIAN KUANTITATIF DAN KUALITATIF 2018Corporate governance mechanisms and accounting conservatism: evidence from Egypt 2016PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA 2020The effect of good corporate governance mechanisms on accounting conservatism with leverage as a moderating variable

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