THE EFFECT OF GOOD CORPORATE GOVERNANCE AND TAX AMNESTY ON COMPANY'S FINANCIAL PERFORMANCE

Abstract

This study aims to test and provide empirical evidence regarding the effect of good corporate governance and tax amnesty on the financial performance of empirical study companies in property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2016–2021. The type of research used is quantitative with associative methods. The type of data used is secondary data in the form of financial reports published on the Indonesia Stock Exchange (IDX) for 2016–2021. Samples were collected using purposive sampling method. The number of companies used as research samples was 8 companies with a research period of 6 (six) years, so that 48 samples were obtained. Data processing using the Microsoft Office Excel Program and the Eviews 10 Statistics Program. The results of this study indicate that simultaneously the independent board of commissioners, board of directors, audit committee, managerial ownership, institutional ownership and tax amnesty variables have an effect on ROA. While partially the independent board of commissioners, audit committee and institutional ownership variables have no effect on ROA. Board of directors, managerial ownership and tax amnesty affect ROA.