PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE

Abstract

The globa;ization era has brought the busisness development in competing to maintan the company in addition
to achieve maximum profit. In getting the maksimum profit companies usually use tax avoidance ways to reduce
the economic ability of the company. This research aims to examine the influence of corporate governance on
avoidance the company tax in the property companies which is listed in the Indonesia Stock Exchange. Corporate
Governance mechanisms in this research include managerial ownership, public ownwership, board of
commissioners, and audit committee. This research used a semple of 11property companies which is listed in the
Indonesia Stock Exchange, during 5 years of observation registered 55 report analyzed tool that been used in this
research is multiple linear regression analysis. The result showed that the manajerial ownership had no influence
on the tax avoidance behavior, public ownership had a influence on the tax avoidance, independent commissioner
had no influence on the tax avoidance behavior. With Adjusted R Square value of 0.183 or 18% which means
that can be explained by managerial ownership variable, public ownweship, board of commissioner and audit
committee, the rest 81,7% explained by other variable outside this research.
Keywords: Tax avoidance, managerial ownwership, public ownership, board of commissioners, and audit
committee.