PENGARUH CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE

Abstract

<span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em>This study aims to determine the effect of corporate governance and profitability to tax avoidance.</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> Tax avoidance in this study is measured by Cash Effective Tax Rate. His study used a sample of</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> mining companies listed on the Indonesia Stock Exchange during 2010-2015 using purposive</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> sampling method. The method of analysis used is multiple regression analysis. The results of this</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> study indicate that the proxy of corporate governance namely institutional ownership and</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> independent board of commissioner influence tax avoidance. The results also show that tax</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> avoidance is not influenced by the audit committee and audit quality. The results of profitability</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> studies proxied with Return on Assets show that profitability affects tax avoidance.</em><br /><span style="font-family: CIDFont+F3; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><strong><em>Keywords: cash effective tax rate corporate governance, profitability, and tax avoidance.</em></strong></span></span></span></span></span></span></span></span><br style="font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: 2; text-align: -webkit-auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px;" /></span>