Pengaruh Corporate Governance, Ukuran Perusahaan, Kompensasi Rugi Fiskal Dan Struktur Kepemilikan Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2008-2012)

Gusti Sari - Program Studi Akuntansi Fakultas Ekonomi universitas Negeri Padang

Abstract


Tax avoidance is the company's arrangements to minimize or eliminate the tax burden of the tax due consideration thereof . 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 .

This study classified the type of research that is causative . 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 eviews6.

The results show that : 1 ) independent komisaries ( X1 ) as measured by number of independent commisioner has a significant negative effect on Tax avoidance ( Y ), 2 ) audit commiitee( X2 ) as measured by the dummy has no significant effect on Tax avoidance ( Y ), 3 ) firm size(X3) as measured by the log total asset  has  significant positive effect on Tax avoidance (Y),4) fiscal lost compensation (X4) as measured by the dummy has no signifikan effect on Tax avoidance (Y), and (5) ownership structure (X5) as mesuared by the pecentage of institutional ownership has no signifikan effect on tax avoidance (Y). For 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


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