PENGARUH CORPORATE GOVERNANCE, KARAKTER EKSEKUTIF, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2012-2016)

Abstract

This study aims to examine the effect of corporate governance, excecutive
characters, firm size, and leverage on the extent of tax avoidance with proxy book tax
gap. The population in this study is the Registered Minning companies in Indonesia
Stock Exchange in 2012 until 2016. The sample was determined by the purposive
sampling method and obtain 30 companies. Type of data used was secondary data
obtained from www.idx.co.id or corporate websites. The method of analysis used is
multiple regression analysis. The results of study show that institusional ownership has
significant effect on tax avoidance, where the significant value are 0,026<0,05. Quality
auditte has significant effect on tax avoidance, where the significant value are
0,028<0,05.Independent commisaries has a significant effect on tax avoidance, where the
significant value are 0,121>0,05. Audit commite has no significant effect on tax
avoidance, where the significant value are 0,021<0,05. Exchecutive charachters has
signifikan effect on tax avoidance, where the significant value are 0,512>0,05. Firm size
has significant effect on tax avoidance, where the significant value are 0,040<0,05.
Leverage has no significant effect on tax avoidance, where the significant value are
0,036<0,05.
Keywords : corporate governance, exchecutive charachters, firm size, leverage, and tax
avoidance.