PENGARUH STRUKTUR CORPORATE GOVERNANCE, LEVERAGE, DAN RETURN ON ASSETS PERUSAHAAN TERHADAP TAX AVOIDANCE

Herman Ernandi (Universitas Muhammadiyah Sidoarjo)
Firdaus Rizal Afandi (Universitas Muhammadiyah Sidoarjo)

BALANCE: Economic, Business, Management and Accounting Journal
Vol 13, No 02 (2016)

ABSTRACT  This research aims to determine the effect of corporate governance structure, leverage, and return on assets of the company to tax avoidance. Structure of corporate governance is representated by the audit committee, audit quality, managerial ownership, and institutional ownership.Measuring tax avoidance in this research using thr CASH ETR, the cash to the company for payment of taxes divided by income before taxes. This research is included in the type of quantitative research by using secondary data.Samples that used in this research mining of 22 companies listed on Indonesia Stock Exchange in the year 2013-2015. Sample selection using purposive sampling technique and hypothesis testing using multiple regression analysis with SPSS 18.0.0The result of the research shows that corporate governance structure, leverage, and return on assets of the company simultaneously influence on tax avoidance, partially shows that variable of corporate governance structure represented by the audit committee and institutional ownership has an effect on tax avoidance, while audit quality, managerial ownership, leverage and return on assets not effect on tax avoidance.Keywords  : corporate governance structure, leverage, return on assets, tax avoidance, cash etr.Correspondence to : [e-mail] ABSTRAK     Penelitian ini bertujuan untuk mengetahui pengaruh Struktur Corporate Governance, Leverage, dan Return on Assets Perusahaan terhadap Tax Avoidance. Struktur corporate governance direpresentasikan oleh komite audit, kualitas audit, kepemilikan manajerial, dan kepemilikan institusional.Pengukuran tax avoidance menggunakan CASHETR yaitu kas yang dikeluarkan perusahaan untuk pembayaran pajak dibagi dengan laba sebelum pajak. Penelitian ini termasuk dalam jenis penelitian kuantitatif dengan menggunakan data sekunder.Sampel yang digunakan dalam penelitian ini adalah 22 perusahaan pertambangan yang terdaftar di bursa efek Indonesia tahun 2013-2015. pemilihan sampel menggunakan teknik purposive sampling dan untuk pengujian hipotesis menggunakan analisis regresi berganda dengan SPSS 18.0.0.Hasil penelitian menunjukkan bahwa struktur corporate governance, leverage, dan return ons assets secara simultan berpengaruh terhadap tax avoidance. Secara parsial menunjukkan variabel struktur corporate governance yang direpresentasikan oleh komite audit dan kepemilikan institusional berpengaruh terhadap tax avoidance, sedangkan kualitas audit, kepemilikan manajerial, leverage dan return on assets tidak berpengaruh terhadap tax avoidance.Kata kunci : struktur corporate governance, leverage, return on assets, tax avoidanceKorespondensi : [e-mail]