Pengaruh Mekanisme Corporate Governance Terhadap Tax Avoidance

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh mekanisme tata kelola perusahaan terhadap tax avoidance. Mekanisme tata kelola perusahaan dilihat dari kepemilikan institusional, kepemilikan manajerial, dewan komisaris independen, komite audit, dan kualitas audit. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di BEI selama periode 2009 hingga 2013. Dengan teknik pengambilan sampel purposive sampling, yaitu teknik dengan pertimbangan tertentu sehingga diperoleh sampel sebesar 74 perusahaan. Metode analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa terdapat pengaruh negatif antara kepemilikan institusional terhadap tax avoidance. Kepemilikan manajerial terbukti mempunyai pengaruh negatif terhadap tax avoidance. Dewan komisaris independen tidak berpengaruh terhadap tax avoidance. Komite audit mempunyai pengaruh negatif terhadap tax avoidance. Kualitas audit mempunyai pengaruh positif terhadap tax avoidance.

This study aims to determine the effect of corporate governance mechanisms against tax avoidance. The corporate governance mechanism seen from institutional ownership, managerial ownership, independent board, audit committee, and audit quality. The Population in this study aims was taken from all governance of publicly traded companies listed on Bursa Efek Indonesia (BEI) during the period 2009 to 2013. With purposive sampling technique, which is a technique with certain considerations in order to obtain a sample of 74 companies. The analysis tool used is multiple linear regression. The results showed that there is a negative influence between institutional ownership against tax avoidance. Managerial ownership is proven to have a negative effect on tax avoidance. Independent board has no effect on tax avoidance. Audit committee have a negative effect on tax avoidance. Audit quality has a positive influence on tax avoidance