PENGARUH KINERJA KEUANGAN DAN GOOD CORPORATE GOVERNANCE TERHADAP TINGKAT EFEKTIVITAS PEMBAYARAN PAJAK

Abstract

This research aimed to examine the effect of financial performance and Good Corporate Governance on tax avoidance. While the financial performance was measured by profitability (ROA), leverage (DER), and liquidity (LDR). Meanwhile, Good corporate Governance was measured by the Board of Independent Commissionaires, Audit Committees, and Audit Quality. The research was quantitative. Furthermore, the population was banking companies listed on the Indonesia Stock Exchange (IDX). Moreover, the data collection technique used purposive sampling. In line with that, there was 30 samples taken in accordance with the determined criteria. Additionally, the samples were taken for 3 years (2018-2020). In total, there were 90 observation data. In addition, the data analysis technique used multiple linier regressions with SPSS (statistical Product and Service Solution) 26 version. The research result indicated that both profitability and board of independent commissionaires had a negative effect on the tax avoidance of banking companies. On the other hand, audit quality had a positive effect on the tax avoidance of banking companies. In contrast, leverage, liquidity, and audit committees did not affect the tax avoidance of banking companies.