PENGARUH CORPORATE GOVERNANCE TERHADAP PERENCANAAN PAJAK

Abstract

Tax planning is strategies and processes from legal use of tax to outright tax evasion (Mahenthiran dan Kasipillai, 2012). Tax Planning is an important aspect in managing companies.Therefore, many research has been focusingon this aspect. However, there is a still limited studies done in Indonesia setting.Further, this study aim to investigate the relationship between corporate governance and tax planning. The agency theory used here to underpin this relationship. The sample of this study taken from state-owned companies listed in Indonesian stock exchanges for period of 2008 to 2012. Data used in this study is scondary data that collected from annual report, and company’s web-site. The hypotheses variabels are government ownership, managerial ownership, board of commisioner size and board of commisioner independency. By using the logistic regression, we find that only board of commisioner independence as significant variabel. The rest do not affect the tax planning significantly. In addition, the control variables also do not have a significant relationship with tax plannning. This finding have theoritical and practical implication. The independency of baord of commisioner play a significant role in tax planning. However, this study also contribute to the agency theory. This study offer some avenue for future resaerch. Keywords : government ownership, managerial ownership, board of commissioner size, board of commissioner independency, tax planning.