Pengaruh Karakteristik Good Corporate Governance Dan Deferred Tax Expense Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang Listing di BEI tahun 2010-2013)

Abstract

This study aimed to examine (1) the effect of Good Corporate Governance(1a) Institutional ownership (1b) Against Tax Avoidance, and (2) Deferred Tax Expense(DTE)  to the Tax Avoidancein manufacturing firms listed in the Indonesia Stock Exchange (IDX). This study classified the causative research. The population in this study are all companies listed on the Stock Exchange in 2010 until 2013, while the sample was determined by purposive sampling method in order to obtain a sample of 35 companies. The data used are secondary data obtained from the company's website www.idx.co.id and samples website. The analytical method used is multiple regression analysis.

Based on the results of multiple regression analysis with a significance level of 5%, then the results of the study concluded: (1a) institutional ownership (X1a) no significant and negative effect on Tax Avoidance(Y) with a significance value of 0.16> 0:05 and β values as negative​​, (1b) Structure ofthe Board ofIndependent Commissioners(X1b) no significant and positive effect on the Tax Avoidance (Y) with a significance value of 0.7103> 0:05 and a β values as positive, (2) Deferred Tax Expense (X2) significant negative effect on Tax Avoidance(Y) with a significance value of 0.0195 > 0.05 and β values as negatif ​​. This research Show that the first reject and the second hypothesis was accepted.

The above results, it is suggested: Add in go ther variables that could be expected toaffect tax avoidance companies, such as: the quality ofthe audit, the audit committee, management dan kompensasi, and tax loss carry forwards. Future studies should to be able to choose the best model of Tax Avoidance apartin the study.;.

Keyword : Good coorporate Governance, Institutional ownership, Structure ofthe Board ofIndependent Commissioners, Deferred Tax ExpenseandTax Avoidance