PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PERUSAHAAN

Abstract

ABSTRACT

This study was conducted to determine whether good corporate governance has a significant influence on tax avoidance of manufacturing companies in the consumer goods industry sector that have been listed on the Indonesia Stock Exchange in 2021. In this study, the good corporate governance variabel is indicated by institutional ownership, board of directors, board of commissioners, independent board of commissioners and audit committee. Meanwhile, the tax avoidance variable is not indicated by other indicators. Tha samples used in this study were 79 companies using purposive sampling method.

The data analysis method used is descriptive statistical analysis and classical assumption test while the hypothesis is tested using multiple linear regression analysis. The results obtained for this study are that institutional ownership has a negative and insignificant effect on tax avoidance, the board of directors has a negative and insignificant effect on tax avoidance, the board of commissioners has a negative and insignificant effect on tax avoidance,but the independent board of commissioners has a positive and insignificant effect on tax avoidance, while the audit committee also has a negative and insignificant effect on tax avoidance. Simultaneously (togather) institutional ownership, board of directors, board of commissioners, independent board of commissioners and audit committee have no effect on tax avoidance.

Keywords : Good Corporate Governance, Institutional Ownership, Board Of Directors, Board of Commissioners, Independent Board of Commissioners, Audit Committee and Tax Avoidance.