Pengaruh Corporate Governance, Ukuran Perusahaan, Kompensasi Rugi Fiskal Dan Struktur Kepemilikan Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2008-2012)
Abstract: Tax avoidance is the
company's arrangements to minimize or eliminate the tax burden of the tax due
consideration thereof . This study aims to test and provide empirical evidence
of the influence of corporate
governance, firm size,fiscal lost compensation and institutional ownership to
tax avoidance .
This study classified the type of research that is causative . The
population in this study is the Registered Manufacturing companies in Indonesia
Stock Exchange in 2008 until 2012 . Election samples by purposive sampling
method . The data used in this research is a secondary data obtained from
www.idx.co.id. Data collection techniques with engineering documentation . Data
were analyzed using panel regresion analysis with eviews6.
The results show that : 1 ) independent komisaries ( X1 ) as measured by
number of independent commisioner has a significant negative effect on Tax
avoidance ( Y ), 2 ) audit commiitee( X2 ) as measured by the dummy has no
significant effect on Tax avoidance ( Y ), 3 ) firm size(X3) as measured by the
log total asset has significant positive effect on Tax avoidance
(Y),4) fiscal lost compensation (X4) as measured by the dummy has no signifikan
effect on Tax avoidance (Y), and (5) ownership structure (X5) as mesuared by
the pecentage of institutional ownership has no signifikan effect on tax
avoidance (Y). For future research should add other variables that affect tax
avoidance companies including profitability, leverage , and the audit quality.
Keywords: Tax avoidance,
Corporate Governance,firm size, fiscal lost compensation and ownership
structure
Penulis: Gusti Maya Sari
Kode Jurnal: jpakuntansidd140734
