PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2017

Abstrak

Mining companies have experienced very good business development, but have minimal contribution tostate tax revenues. Corporate governance is a system that regulates and controls the company in order tocreate economic value added for stakeholders. This Research aims to determine the extent of theinfluence of corporate governance as proxied by institutional ownership, independent commissioners,audit committees, and audit quality on tax avoidance policies carried out by companies. The researchuses quantitative research methods with multiple linear regression models. The sample used is all miningcompanies listed on the Indonesia Stock Exchange in 2015 – 2017 with three years of complete data. Themeasure of tax avoidance uses the CETR (Cash Effective Tax Rate). The results obtained are variablesthat have no effect on tax avoidance, namely institutional ownership. Independent commissioners have apositive effect on tax avoidance. The audit committee and audit quality have a significant negative effecton policy making that is related to tax avoidance