PENGARUH RELATED PARTY TRANSACTION DAN EARNINGS MANAGEMENT TERHADAP TAX AVOIDANCE DENGAN VARIABEL MODERASI GOOD CORPORATE GOVERNANCE

Abstract

ABSTRACT This study aims to determine related party transactions and earnings management on tax avoidance with good corporate governance as moderation in mining companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The number of samples in this study were 14 mining companies. This study uses secondary data obtained through the company's financial statements. Data analysis using SEM-PLS (Partial Least Square). The results show that related party transactions have an effect on tax avoidance, and earnings management has an effect on tax avoidance. Another result of this study is that good corporate governance is able to moderate the effect of related party transactions and earnings management on tax avoidance.   ABSTRAK Penelitian ini bertujuan untuk mengetahui related party transcation dan earnings management terhadap tax avoidance dengan good corporate governance sebagai moderasi pada perusahaan pertambangan yang terdaftar di Bursa Efek  Indonesia (BEI) tahun 2016-2020. Jumlah sampel penelitian ini sebanyak 14 perusahaan pertambangan. Penelitian ini menggunakan data sekunder yang diperoleh melalui laporan keuangan perusahaan. Analisis data menggunakan SEM-PLS (Partial Least Square). Hasil menunjukkan bahwa related party transcation berpengaruh terhadap tax avoidance, dan earnings management berpengaruh terhadap tax avoidance. Hasil lain pada penelitian ini adalah good corporate governance mampu memoderasi pengaruh related party transcation dan earnings management terhadap tax avoidance.