PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE

Dyna Maretta; Tri  Widyastuti; Darmansyah

Dyna Maretta Sekolah Pascasarjana Universitas Pancasila
Tri Widyastuti Sekolah Pascasarjana Universitas Pancasila
Darmansyah Sekolah Pascasarjana Universitas Pancasila

Keywords: Tax Avoidance, Institutional Ownership, Audit Committee, Audit Quality, Independent Commissioners

Abstract

This study aims to determine the effect of Good Corporate Governance and Audit Quality on Tax Avoidance in manufacturing companies listed on the IDX. The population in this study are manufacturing companies listed on the Stock Exchange in 2015-2017. Sampling in this study used a purposive sampling method with a number of 195 manufacturing companies. The data analysis method used in this study is multiple linear regression tests. The study used SPSS 22 for Windows. This research is a type of comparative causal research with data collection methods, namely documentation. Based on the results of the study, Institutional Ownership has a negative effect on Tax Avoidance, the Audit Committee has a positive effect on Tax Avoidance, Audit Quality has a negative effect on Tax Avoidance, and Independent Commissioners have a positive effect on Tax Avoidance.