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Kartika Oktaviani
Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta
Economics, Econometrics & Finance

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Good Corporate Governance in Manufacturing Companies Tax Avoidance Uun Sunarsih; Kartika Oktaviani
ETIKONOMI Vol 15, No 2 (2016)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (694.056 KB) | DOI: 10.15408/etk.v15i2.3541

Abstract

This study aimed to examine the effect of good corporate Governance against tax avoidance peroxided by the book tax gap and corporate governance is peroxided by institutional ownership, managerial ownership, independent board, audit committee and audit quality. This study was performed on companies listed on the Stock Exchange on the observation period 2011-2014. The method used is purposive sampling and obtained a sample of 10 companies. The data used is secondary data that can be downloaded through www.idx.co.id and www.sahamok.com.  The results showed that the variables of the board of managerial ownership, independent directors, audit committee, and audit quality effect on tax avoidance while institutional ownership variable has no effect on tax avoidance. It is suspected that institutional ownership as a monitoring tool in any decision taken by the manager does not support an optimal oversight of management performance related to tax evasion.DOI: 10.15408/etk.v15i2.3541
Co-Authors Uun Sunarsih