PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2015-2019)

Abstrak

This research was conducted with the aim of the influence of Corporate Governance on Tax Avoidance by taking a case study on a Manufacturing Company in the Miscellaneous Industry Sector Listed on the Indonesia Stock Exchange (IDX) from 2015-2019). The method used in this study is a descriptive method with a quantitative approach, with a data retrieval technique using company financial statement data as a research instrument, the statistical analysis method used in this study is panel data analysis. The data in this study is secondary data sourced from the official website of the https://www.idx.go.id website by the Indonesia Stock Exchange. The population in this study was 11 manufacturing companies in the various industries sector that operated and were listed on the Indonesia Stock Exchange (IDX) and the sample from the study was companies that met the sample criteria, namely 11 companies. The results of the analysis in this study show that the Size of the Board of Commissioners, Independent Board of Commissioners, Institutional Ownership, and Managerial Ownership affects Tax Avoidance, while the Audit Committee has no effect on Tax Avoidance in Manufacturing companies in the Miscellaneous Industry Sector Listed on the Indonesia Stock Exchange (IDX).

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