Analisis Pengaruh Tata Kelola Perusahaan Terhadap Penghindaran Pajak
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Ginting, Reska Meyna
Subject
657.46 - TAX ACCOUNTING
Datestamp
2023-04-27 04:09:43
Abstract :
This study aims to examine and analyze the effect of corporate governance proxied by independent commissioners, audit committees, institutional ownership, managerial ownership, executive character, executive compensation, and audit quality on tax avoidance. This study uses quantitative research methods. The population of this study is basic material manufacturing companies listed on the Indonesia Stock Exchange in the 2019-2021 period. The sampling technique used a purposing sampling method with a total sample of 120. The data collection method used secondary data obtained from the IDX. The data analysis technique uses multiple linear regression analysis using SPSS software version 29. The results of this study indicate that the audit committee has a significant positive effect on tax avoidance and institutional ownership has a significant negative effect on tax avoidance. Meanwhile, independent commissioner, managerial ownership, executive character, executive compensation, and audit quality have no significant effect on tax avoidance. The result of the test show that the variables of independent commissioners, audit committees, institutional ownership, managerial ownership, executive character, executive compensation, and audit quality have no significant effect on tax avoidance.
This study aims to examine and analyze the effect of corporate governance proxied by independent commissioners, audit committees, institutional ownership, managerial ownership, executive character, executive compensation, and audit quality on tax avoidance. This study uses quantitative research methods. The population of this study is basic material manufacturing companies listed on the Indonesia Stock Exchange in the 2019-2021 period. The sampling technique used a purposing sampling method with a total sample of 120. The data collection method used secondary data obtained from the IDX. The data analysis technique uses multiple linear regression analysis using SPSS software version 29. The results of this study indicate that the audit committee has a significant positive effect on tax avoidance and institutional ownership has a significant negative effect on tax avoidance. Meanwhile, independent commissioner, managerial ownership, executive character, executive compensation, and audit quality have no significant effect on tax avoidance. The result of the test show that the variables of independent commissioners, audit committees, institutional ownership, managerial ownership, executive character, executive compensation, and audit quality have no significant effect on tax avoidance.
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