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

Abstract

Every taxpayer has an obligation to pay tax because tax is the main source of state revenue that is used to meet the
needs of the state itself. But not all taxpayers, particularly corporation considers that tax payment is profitable
because the tax burden which has been paid will reduce the amount of profits. This is what encourages companies
to make various efforts to minimize the amount of tax expense paid. This research is aimed to examine the influence
of good corporate governance, profitability, liquidity, and firm size to the tax avoidance. The method has been
carried out by quantitative approach and a comparative causal research. The research object is all manufacturing
companies which are listed in Indonesia Stock Exchange in 2014-2016 periods and 61 samples have been obtained
as samples by using purposive sampling method. The result of the research shows that good corporate governance
which is proxy by independent commissioners and audit committees, and the liquidity gives negative and
significant influence to the tax avoidance action, whereas profitability and the firm size does not give any influence
to the tax avoidance.
Keywords: good corporate governance, profitability, liquidity, firm size, tax avoidance.