PENGARUH CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PERUSAHAAN
Abstract: This study aimed to
examine the effect of corporate governance on tax avoidance. Corporate
governance is proxied by the number of commissioners, the percentage of
independent commissioner, compensation commissioners and the board of directors
and stock ownership by the public. Tax avoidance is measured by the size of the
book tax gap.
This study used a quantitative research design and secondary data from
companies listed in Indonesia Stock Exchange. By using purposive sampling in
the observation period 2011-2013, obtained 60 observations. Data were analyzed
using ordinary least squares regression models.
Regression results show that the amount of salary compensation
commissioners and board of directors have a positive and significant impact on
tax avoidance. While the number of commissioners, the percentage of independent
commissioners, and the public shareholding does not have a significant effect
on tax avoidance. The results of this study indicate that some corporate
governance mechanisms in Indonesia has not been effective according to its
function for shareholders.
Penulis: Titus Bayu Santoso,
Dul Muid
Kode Jurnal: jpakuntansidd140934
