PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE

Abstract

ABSTRACT
This study aims to empirically examine the effect of good corporate governance, profitability and company size on tax avoidance. Variable good corporate governance is measured by the variable percentage of the independent board of commissioners, company audit committee and the quality of external auditors. This research was conducted at banking companies listed on the Stock Exchange in 2019. The research sample were 30 banking companies. Testing data using multiple regression analysis. The test results indicates that the percentage of independent commissioners, the quality of external auditors, profitability and company size have a negative effect on tax avoidance, while the audit committee of the company has a positive effect on tax avoidance.
Keywords: Good Corporate governance, Profitability, size, tax avoidance
ABSTRAK
Penelitian ini bertujuan untuk menguji secara empiris pengaruh good corporate governance, profitabiltas dan ukuran perusahaan terhadap tax avoidance. Variable good corporate governance diukur dengan variabel persentase dewan komisaris independen, komite audit perusahaan dan kualitas auditor eksternal. Penelitian ini dilakukan pada perusahaan Perbankan yang terdaftar di BEI tahun 2019. Sampel penelitian ini adalah 30 perusahaan perbankan. Pengujian data menggunakan analisis regresi berganda. Hasil pengujian menunjukan bahwa persentase dewan komisaris independent, kualitas auditor eksternal, profitabilitas dan ukuran perusahaan memiliki pengaruh negatif terhadap tax avoidance, sedangkan komite audit perusahaan memiliki pengaruh yang positif terhadap tax avoidance.
Kata kunci: Good Corporate governance, Profitabilitas, size, tax avoidance