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

Abstract

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