Pengaruh Good Corporate Governance Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI 2009-2011)

Abstract

This study aims to examine the effect of corporate governance on the extent of tax avoidance with proxy book tax gap. Elements of corporate governance that are used to test are ownership structure, Independent Commissary proportion,audit committee and audit quality.This study considered causative research.The population in this study was all companies listed on the Stock Exchange in 2009 until 2011. The sample was determined by the purposive sampling method and obtain 55 companies. Type of data used was secondary data obtained from www.idx.co.id and corporate websites. The method of analysis used is multiple regression analysis.Based on the results of multiple regression analysis with a significance level of 5%, the results of this study concluded that: (1) ownership structure has no effect on tax avoidance with proxy book tax gap with the coefficient β is negative 0.520 and significance value 0.626> 0.05 (2) Independent Commissary proportion has no effect on tax avoidance with proxy book tax gap with the coefficient β is positive 0.017 and significance value 0.977> 0.05 (3) audit committee with the coefficient β is positive 0.390 and significance value 0.000< 0.05 and (4) audit quality has a negative effect with β coefficient is negative 0.008 and significance value 0.939> 0.05. Based on the above results, it is suggested: 1) The government should establish a clear about tax avoidance and unacceptable tax avoidance. 2) Future studies using other variables that affect the tax avoidance beyond the study variables.

Keywords: Corporate Governance, Ownership Structure, Independent Commissary Proportion, Audit Committee, Audit Quality, Tax Avoidance, Book Tax Gap.