PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK
Abstract: This paper examines
the effect of corporate governance on tax avoidance. Corporate governance is
proxied by the background of accounting or financial expertise of the audit
committee, the proportion of independent directors, executive compensation,
public ownership, and the largest shareholding. Tax avoidance is measured by
performance-matched tax avoidance measure. By using purposive sampling in the
observation period 2010-2012, obtained 399 observations from non-financial
companies listed on the Indonesian Stock Exchange. Data were analyzed using
ordinary least square regression model by incorporating the effect of year and
industry sectors. Regression results show that public ownership and the largest
shareholding have negative effect on tax avoidance. Company performance has
positive effect on tax avoidance. Meanwhile, the background of accounting or
financial expertise of audit committees, the proportion of independent
directors, executive compensation, and company size do not have a significant
effect on tax avoidance. The results of this paper indicate that some of the
mechanisms of corporate governance in Indonesia are not effective according to
their function for shareholders.
Keywords: tax avoidance,
performance-matched tax avoidance, corporate governance, firm characteristics
Penulis: Silvia Ratih Puspita,
Puji Harto
Kode Jurnal: jpakuntansidd141031
