PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE

  • Marwah Nur
  • Anang Subardjo
Keywords: mechanism of good corporate governance, profitability, liquidity, firm size, tax avoidance

Abstract

This research aimed to examine the effect of mechanism of Good Corporate Governance, profitability, liquidity, and firm size on tax avoidance. While, institutional and managerial ownership were measured by comparison of stock owned by institutional and existed stock amount; independent commissioner was measured by the amount of independent commissioner and total of commissioner board members; audit committee was measured by the amount of audit committee in one periode; profitability was measured by return on asset; liquidity was measured by current ratio and firm size was measured by logarithm natural total asset. Meanwhile, tax avoidance was measured by Cash Effective Tax Rate (CETR). The Research was quantitative. Moreover, the data collection technique used purposive sampling, in which the sampel was based on criteria given. In line with, there were 12 property and real estate companies which listed on Indonesia Stock Exchange 2014-2018 with 60 data; as sample. Furthermore, the data analysis technique used multiple linear regression with SPSS. The research result concluded independent commissioner as well as audit committee did not affect tax avoidance. On the other hand, institutional and managerial perfomance, profitability, liquidity, and firm size affected tax avoidance.
Keywords: mechanism of good corporate governance, profitability, liquidity, firm size, tax avoidance

Published
2020-11-09