PENGARUH CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2011-2014)
Abstract: This study was
conducted to establish the effect of corporate governance consisting of board
size, percentage of independent commissioner, and executive’s compensation
against tax avoidance. This study was a replication with a modification from
the research of Minnick and Noga (2010) examining the corporate governance against
tax avoidance proxied by the effective tax rate.
The population of this study consists of manufacturing companies listed
in Indonesia stock exchange in 2011-2014. Samples in this study consist of 83
sample from 2011, 80 sample from 2012, 76 samples from 2013, 80 samples from
2014, and 319 obsevation of financial reports of manufacturing sompanies.
Hypothesis testing was conducted to analyze the data using multiple regression
analysis.
This study shows that corporate governance has no influence toward tax
avoidance. There is no significant effet between the size of commissioner and
tax avoidance, there is no percentage of commissioner and tax avoidance, and
ther is no significant effect between the executive’s compensation and tax
avoidance. It can be concluded that corporate governance does not have any
effect of tax avoidance.
Penulis: Ahmad Reza Dwi
Permana, Zulaikha
Kode Jurnal: jpakuntansidd150789
