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Agustina Mapadang
Universitas Budi Luhur Jakarta
Social Sciences

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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE Agustina Mapadang
Aliansi : Jurnal Manajemen dan Bisnis Vol 13, No 1 (2018): Aliansi : Jurnal Manajemen dan Bisnis
Publisher : Sekolah Tinggi Manajemen IMMI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46975/aliansi.v13i1.15

Abstract

This study aims to analyze the influence of corporate governance mechanisms on tax avoidance. Corporate governance mechanisms are measured by Independent Commissioners and Institutional Ownership while tax avoidance is measured by the Avoidance Tax Rate. The research population is all manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016 using purposive sampling method. The number of observations of 435 and the type of research is the analysis of causal relationships to see the effect of each variable. The results of the study show that corporate governance mechanisms negatively affect tax avoidance; the board of directors has a positive effect on tax avoidance and institutional ownership has a negative effect on the value of the company.
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