PENGARUH TATA KELOLA DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Sub Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 – 2021)
Abstract
This study aims to examine the effect of corporate governance and corporate characteristics on tax avoidance. Corporate governance as an independent variable is proxied through independent commissioners and company characteristics are proxied by company size while tax avoidance as the dependent variable is proxied by the effective tax rate (ETR). The object of this research is a manufacturing company listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. The research data were analyzed by panel data regression using EViews 12 software. The results of this study show that partially corporate governance (independent commissioners) has no significant effect on tax avoidance and also firm size (characteristics) does not significantly affect tax avoidance. Simultaneously, this study shows that corporate governance (independent commissioners) and firm characteristics (firm size) have no significant effect on tax avoidance.
Keywords: Tax advoidance;corporate governance;board of Commissioners; Firm SizeReferences
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