Good Corporate Governance On Tax Avoidance Sherita Adventy Mustika (a), Mienati Somya Lasmana (a), Siti Nuraini (a*)
a) Department Accounting
Jl. Airlangga 4-5 Surabaya, Surabaya
*sitinuraini[at]feb.unair.ac.id
Abstract
This study aims to empirically prove the effect of good corporate governance on tax avoidance. This research was conducted on manufacturing industry sector Consumer Cyclicals & Non-Cyclicals Companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The selection of research sample was carried out using purposive sampling method, so that a total of 465 observations were obtained. This study used multiple linear regression technique. The result of this study indicates that independent commissioner has a negative effect on tax avoidance, while institutional ownership, managerial ownership, and audit quality has no effect on tax avoidance. The results of this study cannot be generalized to show the conditions of the research subjects other than those in this study. This research provides insight regarding good corporate governance and tax avoidance, and provides valuable contributions to companies, government and society.
