The Effect of Good Corporate Governance Structure on Tax Avoidance : Empirical Study of The Indonesian Manufacturing Companies Listed in IDX

Retno, Ladyta Pratiwi (2021) The Effect of Good Corporate Governance Structure on Tax Avoidance : Empirical Study of The Indonesian Manufacturing Companies Listed in IDX. Diploma thesis, Universitas Andalas.

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Abstract

This study aims to analyze the effect of corporate governance on tax avoidance with cash effective tax rate , institutional ownership, audit committee, company size, proportion of BOC on the selection of manufactured companies listed on the Indonesia Stock Exchange. This study uses multiple regression analysis to measure intensity relationship between variable Y and X. The study used 130 observations during the 2013-2018 period. The results showed Institutional Ownership and Audit Committee have negative effect on tax avoidance while the company size and proportion of board of commissioner does not effect the tax avoidance.

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