PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PERILAKU PENGHINDARAN PAJAK

Abstract

The opportunity for companies to take advantage of tax avoidance practices requires various kinds of actions, including the formation of corporate governance that can monitor the company's performance in terms of taxation. Characteristics of corporate governance can be done with various proxies including managerial ownership, independent commissioners, audit committees, and public ownership. This study aims to determine the effect of managerial ownership, public ownership, independent board of commissioners, audit committee on tax avoidance behavior. The population in this study are food and beverages companies on the Indonesia Stock Exchange for the 2015-2019 period. The sampling used purposive sampling technique with the number of samples obtained as many as 16 companies. The analysis technique used is multiple regression analysis. The results of the F test test show that managerial ownership, public ownership, independent commissioners and audit committees are appropriate to be used as predictors of ups and downs in tax avoidance behavior with a close relationship level of 50.3%. The partial test results show that public ownership has a significant positive effect on tax avoidance behavior. The audit committee has a significant negative effect on tax avoidance behavior. Managerial ownership has no significant negative effect on tax avoidance behavior. The independent board of Commissioners variable has no significant positive effect on tax avoidance behavior.