Pengaruh Independensi Good Corporate Governance terhadap Tax Avoidance pada Perusahaan Manufaktur
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Abstract
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kepemilikan institusional, komisaris independen, komite audit terhadap penghindaran pajak (Tax Avoidance) pada perusahaan manufaktur yang terdaftar di BEI. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI yaitu sebanyak 162 perusahaan. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling sehingga yang memenuhi kriteria sampel sebanyak 27 perusahaan. Sember data adalah data sekunder yang diperoleh dari situs resmi BEI (www.idx.co.id). Penelitian ini menggunakan analisis regresi berganda dengan bantuan program SPSS v.23. Hasil penelitian menunjukkan bahwa variabel kepemilikan institusional mempunyai pengaruh terhadap tax avoidance, sedangkan komisaris independen, komite audit, tidak mempunyai pengaruh terhadap tax avoidance. Hasil penelitian ini diharapkan menjadi tambahan pertimbangan manajemen dalam melakukan penghindaran pajak yang efisien tanpa melanggar undang-undang perpajakan yang berlaku, dan dapat memberikan informasi tambahan bagi pengguna laporan keuangan dalam pengambilan keputusan investasi.
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