PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITY, LEVERAGE DAN KOMPENSASI KERUGIAN TERHADAP TAX AVOIDANCE  (PADA PERUSAHAAN  YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2016)

Samuel Felix     Budi; Wahidahwati   Wahidahwati; Dini  Widyawati

Samuel Felix Budi
Wahidahwati Wahidahwati
Dini Widyawati

Keywords: corporate governance, board commisioner structure, audit committee, audit reputation, profitablity, leverage, loss compensation

Abstract

The Affect of Good Govermance Governance, profitability, leverage and Loss Compensation
on Tax Avoidance (on Goverment Companies Which Listed in Indonesian Stock Exchange in
2011-2016). This research studied the impact of financial statement indicator to Good
Corporate Govermance, profitablity, leverage and loss compensation have a influence on tax
avoidance. Data were obtained from 32 Public companies Audited Financial Statement which
listed in Indonesian Stock Exchange from 2011-2016 by using multiple linear regression
The result showed return on asset ratio and loss compensation had influence on tax
avoidance. However corporate governance dan debt on equity ratio no influence on tax
avoidance.

Keyword : corporate governance, board commisioner structure, audit committee, audit reputation,
profitablity, leverage, and loss compensation