Pengaruh Good Corporate Governance dan Profitabilitas Terhadap Tax Avoidance

Abstract

This study aims to examine the factors that influence tax avoidance, namely good corporate governance which includes independent commissioners, institutional ownership, managerial ownership and audit committees, while other factors that influence are profitability. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange from 2016-2020. The sample selection technique used purposive sampling technique, the selected sample was 10 companies through the criteria found. Hypothesis testing in this study was conducted using multiple linear regression analysis. The results of this study indicate that managerial ownership and profitability have a negative effect on tax avoidance. Meanwhile, independent commissioners, institutional ownership and audit committees have no effect on tax avoidance.

Keywords. Tax Avoidance; Good Corporate Governance; Independent Board of Commissioners; Institutional Ownership; Managerial Ownership; Audit Committee; Profitability