PENGARUH PENERAPAN CORPORATE GOVERNANCE, RETURN ON ASSET, DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

  • Vera Yuliani Universitas Sarjanawiyata Tamansiswa
  • Suyanto Suyanto Universitas Sarjanawiyata Tamansiswa
  • Suyanto Suyanto Universitas Sarjanawiyata Tamansiswa

Abstract

This study aims to examine the effect of Corporate Governance, Return on Assets and Leverage simultaneously or partially on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the period 2012-2016. The analysis technique used is multiple linear regression method. The regression test results show that Corporate Governance with Independent Commissioner proxy and Quality Audit, ROA, and Leverage have a significant positive effect on Tax Avoidance. Independent Commissioners partially have a significant negative effect on tax avoidance and leverage has a positive effect on tax avoidance. The magnitude of the influence of independent variables seen from the coefficient of determination (R2 0.176 which means KOM, KA, ROA and LEV gives a positive influence on tax avoidance only 17.6% and 82.4% is influenced by other variables outside the research.

Published
2019-01-15
How to Cite
YULIANI, Vera; SUYANTO, Suyanto; SUYANTO, Suyanto. PENGARUH PENERAPAN CORPORATE GOVERNANCE, RETURN ON ASSET, DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 1 - 14, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/716>. Date accessed: 20 feb. 2019.