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

Abstract

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