GOOD CORPORATE GOVERNANCE IN MANUFACTURING COMPANIES TAX AVOIDANCE

Sunarsih, Uun (2016) GOOD CORPORATE GOVERNANCE IN MANUFACTURING COMPANIES TAX AVOIDANCE. GOOD CORPORATE GOVERNANCE IN MANUFACTURING COMPANIES TAX AVOIDANCE, 15.

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Abstract

Abstract. This study aimed to examine the effect of good corporate Governance against tax avoidance peroxided by the book tax gap and corporate governance is peroxided by institutional ownership, managerial ownership, independent board, audit committee and audit quality. This study was performed on companies listed on the Stock Exchange on the observation period 2011-2014. The method used is purposive sampling and obtained a sample of 10 companies. The data used is secondary data that can be downloaded through www.idx.co.id and www.sahamok.com. The results showed that the variables of the board of managerial ownership, independent directors, audit committee, and audit quality effect on tax avoidance while institutional ownership variable has no effect on tax avoidance. It is suspected that institutional ownership as a monitoring tool in any decision taken by the manager does not support an optimal oversight of management performance related to tax evasion. Keywords: good corporate governance; tax avoidance; manufacturing companies

Item Type: Article
Subjects: Akuntansi > Corporate Governance
Depositing User: Uun Sunarsih
Date Deposited: 30 Nov 2020 05:59
Last Modified: 30 Nov 2020 05:59
URI: http://repository.stei.ac.id/id/eprint/2009

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