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Tata Kelola Perusahaan dan Tax Avoidance
Abstract
This study aims to determine the effect of corporate governance on tax avoidance. Corporate governance is predicted by institutional ownership, proportion of independent commissioners, audit quality and audit committee. Tax avoidance is one of the ways used to overcome taxes legally that does not violate tax regulations. This research is used to find the effect of corporate governance on tax avoidance. Corporate governance is divided into institutional ownership, proportion of independent commissioners, audit quality, audit committee. The population in this study are banking companies listed on the Indonesia Stock Exchange. The data analysis technique uses multiple linear regression analysis. The results showed that institutional ownership and the proportion of the board of commissioners had an effect on tax avoidance. While audit quality and audit committee have no effect on tax avoidance.
DOI: https://doi.org/10.26905/afr.v6i2.3880
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DOI: https://doi.org/10.26905/afr.v6i2.3880
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