PENGARUH CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP TAX AVOIDANCE

Abstract

This study aimed to examine the influence of corporate governance and leverage on tax avoidance. This study’s population were manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2014-2018. This research was a correlational data, the data sources were from the database of the Indonesia Stock Exchange Investment Gallery (GIBEI). The sampling method used purposive sampling method. The numbers of samples were 205 observatices from 41 companies in 5 years. The analytical method was a multiple linear regression analysis with the SPSS (Statistical Product and Services Solutions) version 23.0. This study’s results indicated that institutional ownership and the audit committe negatively affected tax avoidance. In contrast, leverage had a positive effect on tax avoidance. Meanwhile managerial ownership and independent commissioners did not affect tax avoidance. Moreover, managerial ownership, intitutional ownership, independent commissioners, audit committe, and leverage affected tax avoidance.
Keywords: corporate governance, leverage, tax avoidance