PENGARUH CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PERUSAHAAN

Abstract

The purpose of this research is to examine the influence of corporate governance to the tax avoidance of companies and manufacturing companies which are listed in Indonesia Stock Exchange. The corporate governance mechanism in this research includes managerial ownership, public ownership, board of commisioners, and accounting skill background or financial audit committee.This research employs 48 samples of manufacturing companies which are listed in Indonesia Stock Exchange, there are 192 annual reports to be analyzed during 4 year observations. The sample collection technique has been done by using purposive sampling and the data analysis instrument that has been applied in this research is multiple linear regressions. The result of the research shows that managerial ownership does not have any influence to the behavior of tax avoidance due to the managerial ownership is relatively, public ownership does not have any influence to the behavior of tax avoidance due to the public ownership is the minority ownership in the company, the proportion of independent commissioner does not have any influence to the behavior of tax avoidance since they are not involved in the making of decision of the company, the accounting skill background or financial audit committee has positive influence to the behavior of tax avoidance since the accounting skill background or financial audit committee will influence every decision which have been made by the company in performing tax avoidance.
Keywords:Tax Avoidance, Managerial Ownership, Public Ownership, Board of Commissioners, and Accounting Skill Background or Financial Audit Committee.