Pengaruh Good Corporate Governance Terhadap Penghindaran Pajak (Tax Avoidance) (Studi Empiris Perusahaan Perbankan Terdaftar di BEI Tahun 2015-2019)

Wendy Sri Murtina; Wirmie Eka Putra; Reni Yustien

doi:10.14710/jaa.17.2.47-66

DOI: https://doi.org/10.14710/jaa.17.2.47-66

Pengaruh Good Corporate Governance Terhadap Penghindaran Pajak (Tax Avoidance) (Studi Empiris Perusahaan Perbankan Terdaftar di BEI Tahun 2015-2019)

*Wendy Sri Murtina - Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Jambi, Indonesia

Wirmie Eka Putra - Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Jambi, Indonesia

Reni Yustien - Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Jambi, Indonesia

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Abstract

This study aims to determine the effect of corporate governance variables consisting of managerial ownership, institutional ownership and the proportion of independent board of commissioners as well as, audit committee and audit quality on tax avoidance (Empirical Study of Banking Companies listed on the IDX 2015-2019). The population of this research is banking companies listed on the IDX in 2015-2019. The sampling technique used purposive sampling. There were 40 companies that met the criteria as samples and took 5 years of research, so the research data was 40 x 5, which amounted to 200. The software used for data processing was SPSS version 22. The results of this study are that the corporate governance variable which consists of institutional ownership , the audit committee and audit quality have an effect on tax avoidance. Meanwhile, managerial ownership and the proportion of independent commissioners have no effect on tax avoidance.

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Keywords: corporate governance, tax avoidance, managerial ownership, institutional ownership, audit committee, audit quality

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In Volume 17, Nomor 2, Tahun 2020

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