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Pengaruh corporate governance terhadap tax avoidance: Studi empiris pada perusahaan manufaktur

Author

Listed:
  • Syeldila Sandy
  • Niki Lukviarman

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh corporate governance pada penghindaran pajak. Data sekunder untuk penelitian ini dikumpulkan dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2011-2013 dengan menggunakan teknik purposive sampling. Untuk menguji hipotesis, penelitian ini dilakukan analisis regresi ganda. Hasil penelitian menunjukkan bahwa proporsi komisaris independen, kualitas audit, dan komite audit memiliki pengaruh negatif dan signifikan terhadap penghindaran pajak, sementara kepemilikan institusional tidak menganggap sebagai penentu penghindaran pajak di perusahaan manufaktur Indonesia.

Suggested Citation

  • Syeldila Sandy & Niki Lukviarman, 2015. "Pengaruh corporate governance terhadap tax avoidance: Studi empiris pada perusahaan manufaktur," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 19(2), pages 85-98.
    • Handle: RePEc:uii:jaaife:v:19:y:2015:i:2:p:85-98:id:4328
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    File URL: https://journal.uii.ac.id/JAAI/article/view/4328/3820
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