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Ayu Praditasari
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS PADA TAX AVOIDANCE Ayu Praditasari; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 19 No 2 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Tax avoidance is an attempt to reduce the amount of tax payable by exploiting loopholes contained in the applicable tax regulations. This study aimed to examine the effect of good corporate governance, size of the company, leverage, and profitability to tax avoidance. Good corporate governance components used in this study are institusional ownership, independent commissioner, and audit committee. This study focused on property and real estate companies listed in Indonesia Stock Exchange (BEI) in period 2011-2015. Number of observations is 165 samples obtained by the nonprobability sampling method and purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis. The analysis showed that institusional ownership, audit committee, and size of the company have negative effect to tax avoidance as well as leverage and probability have positive effect to tax avoidance. The analysis also showed that the independent commissioner has no effect to tax avoidance. 
Co-Authors Putu Ery Setiawan