Pengaruh Corporate Governance, Leverage, Ukuran Perusahaan dan Likuiditas terhadap Tax Avoidance (Penghindaran Pajak)

Abstract

This study was conducted with the aim of testing and analyzing the effect of institutional ownership, managerial ownership, independent commissioner, audit committee, leverage, company size and liquidity on the occurrence of tax avoidance which is officially listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The population used is manufacturing companies that are officially listed on the Indonesia Stock Exchange (IDX) in 2016 to 2019 as many as 76 samples. Sampling in this study using purposive sampling. The analytical tool used is multiple linear regression test. The results of the study concluded that, managerial ownership and liquidity have a significant effect on tax avoidance. Meanwhile, institutional ownership, independent commissioner, audit committee, leverage and company size have no significant effect on tax avoidance.