Pengaruh Good Corporate Governance Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI 2009-2011)
Abstract: This
study aims to examine the effect of corporate governance on the extent of tax
avoidance with proxy book tax gap. Elements of corporate governance that are
used to test are ownership structure, Independent Commissary proportion,audit
committee and audit quality.This study considered causative research.The
population in this study was all companies listed on the Stock Exchange in 2009
until 2011. The sample was determined by the purposive sampling method and
obtain 55 companies. Type of data used was secondary data obtained from
www.idx.co.id and corporate websites. The method of analysis used is multiple
regression analysis.Based on the results of multiple regression analysis with a
significance level of 5%, the results of this study concluded that: (1)
ownership structure has no effect on tax avoidance with proxy book tax gap with
the coefficient β is negative 0.520 and significance value 0.626> 0.05 (2)
Independent Commissary proportion has no effect on tax avoidance with proxy
book tax gap with the coefficient β is positive 0.017 and significance value
0.977> 0.05 (3) audit committee with the coefficient β is positive 0.390 and
significance value 0.000< 0.05 and (4) audit quality has a negative effect
with β coefficient is negative 0.008 and significance value 0.939> 0.05.
Based on the above results, it is suggested: 1) The government should establish
a clear about tax avoidance and unacceptable tax avoidance. 2) Future studies
using other variables that affect the tax avoidance beyond the study variables.
Keywords: Corporate
Governance, Ownership Structure, Independent Commissary Proportion, Audit
Committee, Audit Quality, Tax Avoidance, Book Tax Gap
Penulis: Rahmi Fadhilah
Kode Jurnal: jpakuntansidd140820
