The effect of good corporate governance on tax avoidance: empirical study on trade, service and investment company listed on the Indonesia stock exchange period of 2014–2020

Sholikhah, Mar’atul ‘Ainish and Nurdin, Fajar (2022) The effect of good corporate governance on tax avoidance: empirical study on trade, service and investment company listed on the Indonesia stock exchange period of 2014–2020. JURNAL PAJAK INDONESIA (INDONESIAN TAX REVIEW), 6 (2). pp. 203-213. ISSN 2599-0535

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Abstract

This research objectives to find out the effect of independent commissioners, institutional ownership, managerial ownership, and audit committees on tax avoidance of service companies listed on the IDX in 2014-2020. This study is a quantitative type using multiple linear regression analysis as a hypothesis test. This study used secondary data from the financial statements of service companies listed on the IDX in 2014-2020. There are 28 samples of service companies listed on the IDX with a research period of 2014-2020 which were selected using the purposive sampling method used in this research. The results showed that the independent board of commissioners, institutional ownership, managerial ownership, and the audit committee had a significant positive effect on tax avoidance with a coefficient of determination of 34.1%. Thus, it can be said that independent commissioners, institutional ownership, managerial ownership, and audit committees have an important role in tax planning, namely tax avoidance.

Item Type:	Journal Article
Keywords:	independent commissioners; institutional ownership; managerial ownership; audit committees; tax avoidance
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150107 Taxation Accounting
Depositing User:	Fajar Nurdin
Date Deposited:	20 Feb 2023 13:47

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