PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE

Abstract

This research aims to understand how the influence of corporate governance consisting of institutional ownership, the board of commissioners, the quality of audit, and the committee on the audit for tax avoidance. The sample collection technique that is used is purposive of sampling. Sample in research this is a company property, real estate and building construction site which is listed on the Indonesia Stock Exchange (BEI) of the years of 2010 to 2013 to as many as 37 companies. The kind of data that used secondary data obtained from the annual financial report through www.idx.co.id. The method of analysis used in this research is regression analysis.

The results of this research shows that elements of corporate governance (institutional ownership, independent board of commissioners, the quality of audits, and audit committee) influential significantly on tax avoidance being measured by BTG (Book Tax Gap). This research result indicates that the ownership of institutional and the quality of audit impact on tax avoidance, the board of commissioners independent and audit committee no impact on tax avoidance

Keywords : Corporate Governance, Tax Avoidance, Book Tax Gap