PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE

  • Astrina Meiliawati
  • Suwardi Bambang Hermanto
Keywords: corporate governance, profitability, executive character, tax avoidance

Abstract

This research aimed to examine the effect of corporate governance, profitability and executive character on tax avoidance of companies which were listed on Indonesia Stock Exchange during 2016-2018. The research quantitative. While, the population was 27 mining companies. Moreover, the data were companies’ annual financial statement. Furthermore, the data collection technique used purposive sampling, in which the sample was based on criteria given, with 120 observations. However, since there was 63 outlier data, the total sample became 57 samples. Additionally, the data analysis technique used multiple linear regression with SPSS (Statistical Package for the Social Science) 22. The research result concluded variable of executive character had positive effect on tax avoidance of mining companies. On the other hand, board of commissioner and profitability had negative effect on tax avoidance mining companies. In contrast, variable of audit quality and audit committee did not effect tax avoidance of mining companies. Keyword: corporate governance, profitability, executive character, tax avoidance.

Published
2021-03-01