PENGARUH CORPORATE GOVERNANCE DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI)

Abstract

This research aims to know the influence of corpoarate governance and accounting conservatism toard tax avoidance. Sample in this research used manufacturing company listed on BEI during 2010-2013. technique of taking sample was purposive sampling. This research used secondary data type by using instrument of corporate governance and tax avoidance were obtained from annual financial report through www.idx.co.id. Method of data analysis used a multiple linear regresion. This research showed that the ownership of institutional have negative influence toward tax avoidance, independcent commisaris board did not have significant influence toward tax avoidance, auditing board have significant influence toward tax avoidance, and accounting conservatism  did not have significant influence toward tax avoidance.

Keywords: Corporate Governance, Accounting Conservatism, Tax Avoidance, Manufacturing Company.