PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI

Uun Sunarsih, Ade Refany Oktavia


Abstract


This study aims to examine the effect of corporate governance on tax avoidance. This research is
conducted on mining companies listed in BEI period 2012-2015. The method used purposive
sampling and obtained 10 companies. The data used is secondary data can be downloaded
www.idx.co.id. The results of this study conclude ROA does not affect tax avoidance, because the
company tries to obtain high profit as an indicator of company performance. Institutional ownership has no effect, it may not be able to supervise any management decision. Managerial
ownership is influential, it is possible that managerial ownership can increase optimal supervision. The board of independent commissioners is influential, indicating the greater the composition of the commissioner the better the performance. Audit committee is influential, indicating
the number of audit committees able to improve supervision on management. Audit quality
influences indicates that the audit services used can reduce tax avoidance measures.
Keywords: Return On Asset, Corporate Governance Mechanism, Tax Avoidance


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DOI: https://doi.org/10.22219/jrak.v6i2.05 | Abstract views : 254 | PDF views : 271

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