Pengaruh Good Corporate Governance (Kepemilikan Institusional, Komite Audit dan Dewan Direksi) Terhadap Penghindaran Pajak pada Perusahaan Industri Manufaktur yang Terdaftar di Bursa Efek Indonesia

Abstract

This study aims to determine whether the institutional ownership, audit committee and board of directors have partial and simultaneous effect on tax avoidance in various manufacturing sub-sector companies listed on the Indonesia Stock Exchange. This type of research is a causal associative. The population in this research is the sub-sector of various manufacturing industries that is as much as 39 companies, using sampling technique is purposive sampling selected based on the criteria, then obtained 13 companies sub sector miscellaneous manufacturing industries listed on Indonesia Stock Exchange period 2013-2015 which became sample research. The type of data used is quantitative data with the data source is secondary data. Data collection technique in this research is documentation technique. Data analysis technique used in this research is multiple linear regression analysis using SPSS 24.0 (Statistic Product and Services Solution) software for windows and classical assumption test. Independent variables used in this research are Institutional Ownership, Audit Committee and Board of Directors, while Tax evasion as a dependent variable. The results showed that partially Institutional Ownership variables have no significant effect on Tax evasion, partially the Audit Committee variables significantly influence tax avoidance, partially the Board of Directors has no significant effect on tax evasion simultaneously variable of institutional ownership, audit committee and board directors have no significant effect on tax evasion.