PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE

Abstract

This research aimed to find out the effect of institutional ownership, independent commisioner, audit committe, and audit quality on the tax evasion of restaurant, hotel and tourism companies which were listed on Indonesia Stock Exchange. The populations was 24 restaurant, hotel and tourism companies which were listed on Indonesia Stock Exchange 2013-2017. While there were 65 secondary data in the form of company annual report. Moreover, the data collection technique used purposive sampling. In line with, there were 13 out of 24 companies as sample. In addition, the data analysis technique used multiple linear regression. The result of testing showed significance level of the four variables, namely institutional ownership, independent commisioner, audit committe, and audit quality. From those variables, it concluded the institutional ownership had positive effect on the tax avoidance. While, audit commitee had positive effect on the tax avoidance. The result was indicated as each significance of independent variables less than α level of 5%. On the other hand, independent commisioner and audit commitee did not affect on the tax avoidance. The result was indicated as each significance of independent variables more than α level of 5%.
Keywords: Tax Avoidance, Instututional Ownership, Audit Quality, Audit Commiteeii