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All Journal JURNAL AKUNTANSI DAN BISNIS
Nila Rista Anindita
Universitas Islam Sultan Agung
Economics, Econometrics & Finance

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PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE Nila Rista Anindita; Osmad Muthaher
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1759

Abstract

This study aims to examine the effect of corporate governance, measured by institutional ownership, managerial ownership, independent commissioners, audit committee, and audit quality, on tax avoidance. This research employs a quantitative approach using secondary data obtained from annual reports. The population of this study consists of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sampling technique used is purposive sampling, resulting in a total sample of 63 companies. The data analysis technique applied in this study is multiple linear regression analysis, processed using SPSS software version 26. The results of this study indicate that corporate governance, as measured by institutional ownership, managerial ownership, independent commissioners, and audit committee, has a negative and significant effect on tax avoidance, while corporate governance measured by audit quality has no significant effect on tax avoidance.
Co-Authors Osmad Muthaher