ANALISIS PENGARUH CORPORATE GOVERNANCE, INTENSITAS MODAL, DAN LEVERAGE TERHADAP TAX AVOIDANCE ( Studi Kasus Perusahaan Manufaktur yang listing diBEI tahun 2010-2014 )

Abstract

Taxes are the main source of cash receipts country that has a very large role compared to revenues from other sectors. This study aimed to determine the effect of corporate governance, capital intensity and leverage against tax avoidance. The data used in this research is secondary data . The population of this research is manufacturing companies listed on the Stock Exchange in 2010-2014. The research sample using purposive sampling method so that the samples obtained 36 companies. Analysis of the data in this study using multiple regression analysis .

          The results of this study indicate that corporate governance (as measured by proxy of independent commissioners, audit committee), capital intensity, and leverage no effect on tax avoidance. While corporate governance is measured by a proxy for institutional ownership positively affects tax avoidance.

 

Keywords: Corporate Governance, Capital Intensity, Leverage, Tax Avoidance