PENGARUH GOOD CORPORATE GOVERNANCE, PERTUMBUHAN PENJUALAN, DAN LEVERAGE TERHADAP TAX AVOIDANCE

Abstract

Since tax revenue is the large source of country’s income, every taxpayers have to pay taxes. However, only corporate taxpayers were not compliant to pay taxes, as they assume that tax is a burden and can decrease their companies’ profit. Therefore, tax avoidance is used to minimalize the tax expense. This research aimed to examine the effect of Good Corporate Governance, sales growth and leverage on tax avoidance. The research was quantitative. While, the population was Consumer Goods companies which were listed on Indonesia Stock Exchange (IDX) 2015-2018. Morever, the data collection technique used purposive sampling. In line with, there were 104 samples. The research result concluded Good Corporate Governance which was referred to independent commissioner had insignificant effect on tax avoidance. Meanwhile, audit committee had negative and significant effect on tax avoidance. Likewise, sales growth had negative and significant effect on the tax avoidance. Furthermore, the leverage had insignificant effect on tax avoidance.
Keywords: good corporate governance, sales growth, leverage, tax avoidance