Pengaruh Corporate Governance terhadap Tax Avoidance

Veren Chintia · Yulius Kurnia Susanto

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

Abstract

The purpose of this research was to obtain empirical evidence of 7 independent variables and 1 dependent variable. Executive compensation, executive character, company size, institutional ownership, the proportion of BOC, audit committee, and audit quality are the company's independent variables that affect tax avoidance which is the dependent variable.The objects used in this research is all manufacturing companies listed in Indonesia Stock Exchange (IDX) during the research period 2018 to 2020. The samples used in this study were 49 companies that were selected through purposive sampling with a total of 147 data. In this reaserch to test the hypothesis must using multiple regression analysis.The results shown in this research are company size and audit quality variables have an influence on tax avoidance. Meanwhile, the variables of executive compensation, executive character, institutional ownership, the proportion of BOC, and audit committee do not have any influence on tax avoidance. The larger company size, the higher the possibility of the company in doing tax avoidance.

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2009Managerial risk-taking behavior and equity-based compensation☆2016The Effect of Good Corporate Governance on Tax Avoidance: An Empirical Study on Manufacturing Companies Listed in IDX period 2010-2013 2017PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2010-2012 2015PENGARUH KARAKTER EKSEKUTIF, KOMITE AUDIT, UKURAN PERUSAHAAN, LEVERAGE DAN SALES GROWTH PADA TAX AVOIDANCE 2014PENGARUH KARAKTER EKSEKUTIF, KARAKTERISTIK PERUSAHAAN, DAN DIMENSI TATA KELOLA PERUSAHAAN YANG BAIK PADA TAX AVOIDANCE DI BURSA EFEK INDONESIA 2008Social responsibility, Machiavellianism and tax avoidance 2014PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 2014ANALISIS PENGARUH KOMPENSASI EKSEKUTIF, KEPEMILIKAN SAHAM EKSEKUTIF DAN PREFERENSI RISIKO EKSEKUTIF TERHADAP PENGHINDARAN PAJAK PERUSAHAAN

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2022The Effect of Corporate Social Responsibility, Family Ownership on Tax Avoidance: The Effect of Audit Quality Moderation

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