Pengaruh Corporate Governance, Ukuran Perusahaan, Kompensasi Rugi Fiskal dan Struktur Kepemilikan Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI)

Abstract

Tax avoidance is the company's arrangements to minimize or eliminate the tax burden of the tax due consideration. This study aims to test and provide empirical evidence of the influence of corporate governance, firm size, fiscal lost compensation and institutional ownership to tax avoidance. The population in this study is the Registered Manufacturing companies in Indonesia Stock Exchange in 2008 until 2012 . Election samples by purposive sampling method. The data used in this research is a secondary data obtained from www.idx.co.id. Data collection techniques with engineering documentation. Data were analyzed using panel regresion analysis with eviews 6.The results show that independent komisaries as measured by number of independent commisioner has a significant negative effect on tax avoidance. Audit commiitee as measured by the dummy has no significant effect on Tax avoidance. Firm size as measured by the log total asset has significant positive effect on tax avoidance. Fiscal lost compensation as measured by the dummy has no signifikan effect on tax avoidance, and ownership structure as mesuared by the pecentage of institutional ownership has no signifikan effect on tax avoidance. Future research should add other variables that affect tax avoidance companies including profitability, leverage, and the audit quality

Keywords: Tax avoidance, corporate governance ,firm size, fiscal lost compensation, and ownership structure