Good Corporate Governance and Company Risk as Determinants of Tax Avoidance PT. Centra Lautan Pewarna With Availability of Financial Statements

Abstract

Tax Avoidance as a legal act or allowed by taxpayers by taking advantage of the legal weaknesses of the Law to reduce the tax burden of the company. Fokus this study utilizes the availability of company financial statements, this research is based on the emergence of tax avoidance problems at PT Centra Lautan Pewarna the purpose of the study is to study good corporate governance and company risk as determinants of tax avoidance PT. Centra Lautan Pewarna with the availability of financial statements. The author's research method uses a qualitative type, with a library research approach and analyzing content, the primary data material used comes from the company's financial statements for five years, the author adds primary data based on the availability of empirical data, the results of this study show that: 1) PT Centra Lautan Pewarna in an effort to comply with the payment of corporate Taxes as stipulated in Undang-U ndang Nomor 28 of 2009 concerning Pajak Daerah and Rattribution Daerah is very good. 2) Implementation of provisions on tax avoidance by PT Centra Lautan Pewarna as an effort to save taxes by minimizing taxable obligations, in accordance with the empirical said by Budiman & Setiyono (2012) using the cash effective tax rate (CETR) properly, and 3) Good support from Good corporate governance and company risk as determinants of tax avoidance in accordance with Fadhiah's theory (2014) has been implemented and proven well.