PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE
Abstract: This study aims to
find out how the influence of the corporate governance of tax avoidanceactivity
in companies listed on Indonesia Stock Exchange in 2008. The samples are
publiclytraded company listed on the Indonesia Stock Exchange in 2008 as many
as 200 companies. Thisstudy uses data analysis and regression analysis of the
elements of corporate governance and taxavoidance. The results of this study
show that the elements of corporate governance that consist ofaudit quality and
audit committee significantly influence the activity of tax avoidance as
measuredusing proxy book tax gap. Other results show that the tax avoidance
activity as measured withproxy book tax gap are not affected significantly by
institutional ownership and board ofcommissioners. Limitation of this study is
not to use each type of industries as control variable socan’t identify the direct
effect from type of industry on tax avoidance. Another limitation of thisstudy
is use corporate governance’s proxy separately, so it can’t capture the full
effect ofcorporate governance.
Keywords: corporate
governance, ownership structure, board of commissioners, audit committee,tax
avoidance, book tax gap
Penulis: Nuralifmida Ayu
Annisa, Lulus Kurniasih
Kode Jurnal: jpakuntansidd120435
