Pengaruh Corporate Governance Dan Profitabilitas Terhadap Penghindaran Pajak (Tax Avoidance)

  • Angga Saputra Rahmat Universitas Sarjanawiyata Tamansiswa
  • Dewi Kusuma Wardani

Abstract

This study aims to examine the effect of Corporate Governance and profitability on tax avoidance. The samples used in this research are property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2012-2017, based on the purposive sampling method was obtained 41 companies. Corporate governance indicators are measured using institutional ownership variables, independent commissioners, audit committees and audit quality and variable profitability measured by the ROA ratio. The dependent variable is proxy by ETR. The data in this research was processed using SPSS with multiple linear regression methods. The results of this research indicate that independent commissioners, audit committees and profitability have a significant effect on tax avoidance. Institutional ownership and audit quality do not have a significant effect on tax avoidance.

Published
2019-01-23
How to Cite
RAHMAT, Angga Saputra; WARDANI, Dewi Kusuma. Pengaruh Corporate Governance Dan Profitabilitas Terhadap Penghindaran Pajak (Tax Avoidance). Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 421 - 434, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/863>. Date accessed: 20 feb. 2019.