PENGARUH CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2014-2018)

Abstrak

This study aims to examine the effect of corporate governance has a significant effect on tax avoidance (tax avoidance) of manufacturing companies listed on the Indonesia Stock Exchange. This study uses the independent variable Corporate Governance measured using the percentage of the board of independent commissioners, institutional ownership, and the number of audit committees. While the dependent variable used is tax avoidance as measured by CETR. The regression model used in this study is a panel data regression model with the help of Efiews 9. The research sample was selected using a purposive sampling method obtained by 52 manufacturing companies that met the criteria and were listed on the Indonesia Stock Exchange (BEI) in the 2014-2018 range. The results obtained show that the percentage of independent directors has no influence on tax avoidance, institutional ownership has an influence on tax avoidance, the number of audit committees has an influence on tax avoidance