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Ni Gusti Ayu Putu Diah Sasmita
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Good Corporate Governance, Profitabilitas, dan Tax Avoidance Ni Gusti Ayu Putu Diah Sasmita; Gayatri Gayatri
E-Jurnal Akuntansi Vol 34 No 6 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i06.p06

Abstract

The amount of the tax amnesty for 2016-2017 is evidence of tax evasion by the company. The purpose of this research is to find out how the influence of corporate governance and profitability on tax avoidance. Manufacturing companies in the consumer goods industry that are listed on the Indonesia Stock Exchange in 2020 are the population in this study. Sampling was carried out by purposive sampling technique with a sample of 34 companies. Structural Equation Modeling - Partial Least Square was used as a research data analysis technique. The output of this study reveals that institutional ownership, audit quality and profitability have a negative effect on tax avoidance, but independent commissioners and audit committees have a positive influence on tax avoidance. Keywords: Corporate Governance; Profitability; Tax Avoidance
Co-Authors Gayatri Gayatri