PENGARUH CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2011-2015
Abstract: The purpose of this
study was to examine the influence of institutional ownership, board of
directors, audit quality, audit committee, and leverage against tax avoidance.
The population in this research is manufacturing companies listed in Indonesia
Stock Exchange during 2011 to 2015 with the number of 132 companies. The
samples were selected in the study using purposive sampling method. Testing the
influence of institutional ownership, board of directors, audit quality, audit
committee, and leverage against tax avoidance measures. Research analysis using
multiple linear regression with SPSS 20.0. The results showed there were 46
companies meeting the targets set out in the study population. Based on the
test results of multiple linear analysis with a significance level of 35.8%,
the results of this study concluded that: (1) institutional ownership effect on
tax avoidance (2) commissioners effect on tax avoidance (3) The tax effect on
audit quality avoidance (4) audit committee influence on tax avoidance (5) the
leverage effect on tax avoidance.
Keywords: institutional
ownership , board of directors , audit quality , audit committee , leverage ,
tax avoidance
Penulis: Dina Marfirah, Fazli
Syam BZ
Kode Jurnal: jpakuntansidd160688
