Pengaruh Organ-Organ Pendukung Good Corporate Governance Terhadap Tax Avoidance

Abstract

This study aims to analyze the influence of the parts of a supporter of good corporate governance and audit committee, remuneration committee, external audit and management of risks to tax avoidance. Tax avoidance in this study measured by book tax difference. The sample of this study were 198 manufacturing companies listed in BEI in 2012-2014. The sample was chosen by method purposive sampling. Test regression analysis shows that statistically significant proved is the audit committee, audit external program, and risk management to tax avoidance. Penelitian ini bertujuan untuk menganalisis pengaruh organ-organ pendukung good corporate governance yaitu komite audit, komite remunerasi, eksternal audit dan manajemen risiko terhadap tax avoidance. Tax  avoidance  pada penelitian ini diukur dengan Book Tax Difference (BTD). Sampel penelitian ini adalah 198 perusahaan manufaktur yang terdaftar di BEI tahun 2012-2014. Sampel penelitian dipilih dengan metode purposive sampling. Hasil uji analisis regresi  menunjukkan  bahwa secara statistik terbukti terdapat pengaruh signifikan komite audit, eksternal   audit  dan  manajemen  risiko terhadap tax avoidance.