Good Corporate Governance Dan Rasio Keuangan Terhadap Penghindaran Pajak Sektor Perbankan

Authors

  • Dhinda Tiara Putri Universitas Setia Budi
  • Widi Hariyanti Universitas Setia Budi
  • Faiz Rahman Siddiq Universitas Setia Budi

Keywords:

Good Corporate Governance, Profitability, Leverage, Tax Avoidance

Abstract

The purpose of this study is to examine the impact of Institutional Ownership, Independent Commissary, Audit Committee, Audit Quality, Profitability and Leverage to Tax Avoidance within Banking Sector that registered in BEI since 2015 to 2019. This study applies secondary datas obtained from Indonesia stock exchange. Analyzing method used in this study is multiple regression. Population in total 46 banking companies registered in BEI since 2015 to 2019, with the amount of samples 22 banking companies counted 5 years observation period using purposive sampling criteria. Outliered datas are 18, as a result there are 92 banking companies that are being processed. The outcome of this study shows that Audit Quality has positive impact to Tax Avoidance, Profitability Ratio has negative impact to Tax Avoidance, Leverage Ratio has positive impact to Tax Avoidance. While Institutional Ownership, Independent Commissary and Audit Committee do not have any impact to Tax Avoidance. The benefits obtained from this study are giving critics to the governor also investor as a directive in deciding investation.

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Published

2023-03-01